Rebuttable presumption of ownership and documentary authenticity shifts evidential burden when items are found in possession after a search or survey. A statutory rebuttable presumption applies to books of account, documents, money, bullion, jewellery, virtual digital assets and other valuable articles found in a person's possession or control during a search or survey: presuming ownership by that person, the truth of documentary contents, the authenticity of handwriting and signatures, and due stamping and execution of stamped or attested documents. The same presumptions apply to items delivered to the requisitioning officer under the requisition procedure, treating them as if found during a search.
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.
Rebuttable presumption of ownership and documentary authenticity shifts evidential burden when items are found in possession after a search or survey.
A statutory rebuttable presumption applies to books of account, documents, money, bullion, jewellery, virtual digital assets and other valuable articles found in a person's possession or control during a search or survey: presuming ownership by that person, the truth of documentary contents, the authenticity of handwriting and signatures, and due stamping and execution of stamped or attested documents. The same presumptions apply to items delivered to the requisitioning officer under the requisition procedure, treating them as if found during a search.
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