GST Jamku AIAdmissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
Section 145(1)
Notwithstanding anything contained in any other law for the time being in force,—
(a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or
(b) a facsimile copy of a document; or
(c) a statement contained in a document and included in a printed material produced by a computer, subject to such conditions as may be prescribed; or
(d) any information stored electronically in any device or media, including any hard copies made of such information,
shall be deemed to be a document for the purposes of this Act and the rules made thereunder and shall be admissible in any proceedings thereunder, without further proof or production of the original, as evidence of any contents of the original or of any fact stated therein of which direct evidence would be admissible.
In the realm of legal proceedings, certain provisions pave the way for the acceptance of alternative forms of documentation. Section 145(1) of this Act highlights the admissibility of various mediums, making it easier to present evidence without the need for the original documents.
Microfilms and Reproductions
A microfilm capturing the essence of a document, along with enlarged or unaltered reproductions of the images contained therein, is recognized as a valid document under this Act.
Facsimile Copies
Similarly, a facsimile copy of a document is deemed acceptable, providing a convenient alternative to the traditional paper trail.
Computer-Generated Statements
Statements within a document, when incorporated into a printed material generated by a computer, are acknowledged, subject to prescribed conditions.
Electronic Information Storage
The Act also extends its recognition to information stored electronically, regardless of the device or media used. This encompasses both the electronic form and any hard copies derived from such stored information.
Streamlining Legal Proceedings
These provisions simplify legal proceedings by acknowledging the validity of microfilms, facsimile copies, computer-generated materials, and electronically stored information. In doing so, the Act eliminates the need for additional proof or the original documents, facilitating a more efficient and accessible legal process.
Section 145(2)
In any proceedings under this Act or the rules made thereunder, where it is desired to give a statement in evidence by virtue of this section, a certificate,—
(a) identifying the document containing the statement and describing the manner in which it was produced;
(b) giving such particulars of any device involved in the production of that document as may be appropriate for the purpose of showing that the document was produced by a computer,
shall be evidence of any matter stated in the certificate and for the purposes of this sub-section it shall be sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it.
When presenting a statement as evidence under this section, a certificate must be provided. This certificate should:
- (a) Identify the document containing the statement and describe how it was produced.
- (b) Provide relevant details about any device involved in the production of the document, especially to demonstrate that a computer was used.
Validity of the Certificate
The certificate serves as evidence for any information stated within it. The person issuing the certificate is only required to state information to the best of their knowledge and belief. This ensures the admissibility of the document in legal proceedings.
In summary, this section outlines the necessary steps and information needed when introducing micro films, facsimile copies, and computer printouts as admissible documents and evidence.