Admissibility of official record entries: entries held by a tax authority are admissible when produced or certified. Entries in records or documents in the custody of a wealth-tax authority are admissible in evidence in prosecutions under the Act and may be proved either by producing the original records or by producing a copy certified by the custody-holding authority under its signature, stating the copy is a true reproduction and that the original entries are contained in its records.
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Provisions expressly mentioned in the judgment/order text.
Admissibility of official record entries: entries held by a tax authority are admissible when produced or certified.
Entries in records or documents in the custody of a wealth-tax authority are admissible in evidence in prosecutions under the Act and may be proved either by producing the original records or by producing a copy certified by the custody-holding authority under its signature, stating the copy is a true reproduction and that the original entries are contained in its records.
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