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of <h1>Section 22B: Seized Documents as Prima Facie Evidence, Presumptions of Involvement in Offenses Under Section 21</h1> Section 22B of the Forward Contracts (Regulation) Act, 1952, addresses presumptions in cases involving seized books of account or documents. Such documents, when seized, are admissible as evidence without requiring witness testimony to prove their contents, which serve as prima facie evidence of the recorded transactions. In trials for offenses under Section 21, it is presumed that the location from which these documents were seized was used for committing the offense, and individuals present there were involved unless proven otherwise. This provision was introduced by an amendment in 1960.
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