PRESUMPTION AS TO DOCUMENTS IN CERTAIN CASES [SECTION 144]

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..... that are taken cognizance of by the Court when certain documents, like documents produced by any person under the CGST Act, 2017 or under any other law, documents seized from the custody of any person under the CGST Act, 2017 or under any other law, documents received from any place outside India in the course of any proceedings, are submitted as evidence by the prosecution in a proceeding under t .....

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..... n's handwriting; * execution or attestation in the document has been made by the person by whom it purports to have been so executed or attested. 3.5. This implies that in case of such documents, if the said person claims that the document is not true or not signed or handwritten by him or not attested or executed by him, the burden of proof in respect of the same shall lie on him. 3.6. The St .....

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