Section 145 - Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.

Admissibility of reproduced and electronic documents: computer prints and facsimiles may be evidence without original when certified.

Section 145 deems microfilms, facsimile copies, computer-produced printed statements and electronically stored information to be documents under the Uttarakhand GST Act and admissible without producing the original. A certificate that identifies the document, describes its production and gives particulars of the device used is admissible as evidence of the matters stated and may be made to the best of the certifier's knowledge and belief.