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        Companies Law

        Section 548 - Books and papers of company to be evidence.

        Companies Act, 1956
        Chapter VII
        WINDING UP

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        Books and papers as prima facie evidence in winding up, shifting the initial evidentiary burden to disputing contributories. In winding up proceedings, a company's and its liquidators' books and papers constitute prima facie evidence of the truth of matters recorded therein as between the company's contributories, creating an evidentiary presumption that may be rebutted by contrary proof.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Books and papers as prima facie evidence in winding up, shifting the initial evidentiary burden to disputing contributories.

                            In winding up proceedings, a company's and its liquidators' books and papers constitute prima facie evidence of the truth of matters recorded therein as between the company's contributories, creating an evidentiary presumption that may be rebutted by contrary proof.


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