Presumption as to books of account: statutory evidential consequences attach when seized materials are relied on by the prosecution. When the prosecution tenders or relies upon books of account, documents, articles or money found in a search or taken into custody and delivered to a requisitioning officer or recorded by note or inventory, the statutory evidential presumption in the relevant procedural provision applies, so far as may be, to those materials; this applies to evidence used against the accused and any related person identified under the procedural scheme.
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.
Presumption as to books of account: statutory evidential consequences attach when seized materials are relied on by the prosecution.
When the prosecution tenders or relies upon books of account, documents, articles or money found in a search or taken into custody and delivered to a requisitioning officer or recorded by note or inventory, the statutory evidential presumption in the relevant procedural provision applies, so far as may be, to those materials; this applies to evidence used against the accused and any related person identified under the procedural scheme.
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