Admissibility of electronic documents deemed valid evidence without originals; certified computer-produced statements suffice as proof. Micro films, facsimile copies, computer-produced printed material, and electronically stored information are deemed documents under Section 145 of the Jammu and Kashmir GST Act and are admissible without the original as evidence of their contents. A certificate identifying the document, describing how it was produced, and giving particulars of devices used to show computer production is evidence of the matters stated therein and may be made to the best of the certifier's knowledge and belief.
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.
Admissibility of electronic documents deemed valid evidence without originals; certified computer-produced statements suffice as proof.
Micro films, facsimile copies, computer-produced printed material, and electronically stored information are deemed documents under Section 145 of the Jammu and Kashmir GST Act and are admissible without the original as evidence of their contents. A certificate identifying the document, describing how it was produced, and giving particulars of devices used to show computer production is evidence of the matters stated therein and may be made to the best of the certifier's knowledge and belief.
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