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of <h1>Section 36B: Microfilms, Facsimiles, and Computer Printouts Valid as Evidence If Conditions Met Under Excise Act 1944</h1> Section 36B of the Central Excise Act, 1944, allows microfilms, facsimile copies, and computer printouts to be admissible as documents and evidence in legal proceedings. These documents are considered valid without needing the original if certain conditions are met. These include regular use of the computer for storing or processing information, proper computer operation, and information being supplied in the ordinary course of activities. A certificate from a responsible official can serve as evidence of these conditions. The section defines a computer broadly and includes various methods of information processing and document production.
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