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of <h1>Section 36A: Courts Must Presume Truth of Seized Documents' Contents Unless Proven Otherwise by Defense.</h1> Under Section 36A of the Central Excise Act, 1944, when a document is produced or seized under this Act or any other law and presented as evidence by the prosecution, the court is required to presume the truth of its contents and the authenticity of signatures and handwriting, unless proven otherwise by the person against whom it is presented. The document is admissible in evidence even if it lacks proper stamping, provided it is otherwise admissible. This presumption applies to cases involving individuals or joint trials.
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