Presumption as to documents in certain cases.

Section 144

Where any document—

(i) is produced by any person under this Act or any other law for the time being in force; or

(ii) has been seized from the custody or control of any person under this Act or any other law for the time being in force; or

(iii) has been received from any place outside India in the course of any proceedings under this Act or any other law for the time being in force,

and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall—

• (a) unless the contrary is proved by such person, presume—

  • (i) the truth of the contents of such document;

  • (ii) that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the court may reasonably assume to have been signed by, or to be in the handwriting of, any particular person, is in that person's handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested;

• (b) admit the document in evidence notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence.

AI Explanation

The GST law presumes that any document produced in court by the government or the taxpayer is authentic and genuine unless the opposite party proves otherwise. This means that if the government produces any document in court, the court will presume that the document is authentic and genuine. Similarly, if the taxpayer produces any document, the court will presume that the document is authentic and genuine.

if the prosecution (the legal team trying to prove guilt) uses one of these documents as evidence against a person in court, the court automatically believes certain things about the document unless the person being accused can prove otherwise.

For instance:

Truth of Contents: The court assumes that what's written in the document is true unless the accused person can show it's not.

Signature and Handwriting: If the document has a signature or any part that looks like it's written by a specific person, the court assumes it's that person's unless proven otherwise. This also applies to documents that are supposed to be signed or verified by someone.

Stamping Not a Dealbreaker: Even if the document is missing the required stamp, the court can still accept it as evidence if it's otherwise admissible.

So, in a nutshell, if a document falls into these categories and is used against someone in court, the court assumes it's reliable unless the accused can prove it's not.