Proof of official records admissibility: entries held by a wealth-tax authority are admissible evidence in prosecutions under the Act. The new provision makes entries in records or other documents in the custody of a wealth-tax authority admissible evidence in prosecutions under the Wealth-tax Act and allows proof either by producing the original records or by producing a copy certified by the custody-holding authority under its signature stating it is a true copy and that the originals are in its custody.
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Provisions expressly mentioned in the judgment/order text.
Proof of official records admissibility: entries held by a wealth-tax authority are admissible evidence in prosecutions under the Act.
The new provision makes entries in records or other documents in the custody of a wealth-tax authority admissible evidence in prosecutions under the Wealth-tax Act and allows proof either by producing the original records or by producing a copy certified by the custody-holding authority under its signature stating it is a true copy and that the originals are in its custody.
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