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Evidential presumption for seized business records permits admission without witness proof and presumes use of premises for the offence. Seized books of account and documents with entries about quantities, quotations, rates, delivery months, payments, receipts, sales, purchases or options are admissible without witness proof and constitute prima facie evidence of the recorded matters; in prosecutions under the Act, it is presumed, until contrary proof, that the place of seizure and persons found there were used or present for the purpose of committing the offence.
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Provisions expressly mentioned in the judgment/order text.
Evidential presumption for seized business records permits admission without witness proof and presumes use of premises for the offence.
Seized books of account and documents with entries about quantities, quotations, rates, delivery months, payments, receipts, sales, purchases or options are admissible without witness proof and constitute prima facie evidence of the recorded matters; in prosecutions under the Act, it is presumed, until contrary proof, that the place of seizure and persons found there were used or present for the purpose of committing the offence.
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