Admission of tax authority records as evidence permits originals or certified true copies to prove entries in prosecution proceedings. Entries in records or other documents in the custody of a tax authority are admissible in prosecutions under the Chapter; such entries may be proved by producing the records or documents in the authority's custody or by producing a copy certified under the authority's signature as a true copy of the original entries.
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.
Admission of tax authority records as evidence permits originals or certified true copies to prove entries in prosecution proceedings.
Entries in records or other documents in the custody of a tax authority are admissible in prosecutions under the Chapter; such entries may be proved by producing the records or documents in the authority's custody or by producing a copy certified under the authority's signature as a true copy of the original entries.
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