Chapter IX - Reciprocal Arrangement for Assistance in Certain Matters and Procedure for Attachment and Confiscation of Property (From Section 55 to Section 61)
Presumption of authenticity and ownership: records found, seized, frozen, or produced are presumed to belong to and be genuine. Section 22 presumes that records or property found in a person's possession, or produced, seized, resumed or frozen under the Act or other law, belong to that person; that the contents of such records are true; and that signatures, handwriting, and attestations purporting to be by a particular person are in that person's handwriting or executed by them. Authenticated foreign records are also presumed authentic as to handwriting and execution and may be admitted in evidence notwithstanding lack of proper stamping if otherwise admissible.
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.
Presumption of authenticity and ownership: records found, seized, frozen, or produced are presumed to belong to and be genuine.
Section 22 presumes that records or property found in a person's possession, or produced, seized, resumed or frozen under the Act or other law, belong to that person; that the contents of such records are true; and that signatures, handwriting, and attestations purporting to be by a particular person are in that person's handwriting or executed by them. Authenticated foreign records are also presumed authentic as to handwriting and execution and may be admitted in evidence notwithstanding lack of proper stamping if otherwise admissible.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
