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🔎 Acts & Rules - Adv. Search
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        Central Excise

        Section 36B - Admissibility of microfilms, facsimile copies of documents and computer print outs as documents and

        Central Excise Act, 1944
        Chapter VI B
        Presumption as to Documents

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        Admissibility of electronic records: computer printouts valid as documents if statutory authenticity and operational conditions satisfied. A microfilm, facsimile copy, or computer printout is deemed a document and admissible without the original if statutory conditions are met. Computer printouts require that the computer was regularly used for the relevant activities, that relevant information was regularly supplied in the ordinary course, that the computer operated properly or any malfunction did not affect accuracy, and that the printout reproduces information so supplied. Multiple computers operating over a period are treated as a single computer. A certificate by a responsible official identifying production details and addressing these conditions is evidence of the matters stated.
                          Provisions expressly mentioned in the judgment/order text.

                              Admissibility of electronic records: computer printouts valid as documents if statutory authenticity and operational conditions satisfied.

                              A microfilm, facsimile copy, or computer printout is deemed a document and admissible without the original if statutory conditions are met. Computer printouts require that the computer was regularly used for the relevant activities, that relevant information was regularly supplied in the ordinary course, that the computer operated properly or any malfunction did not affect accuracy, and that the printout reproduces information so supplied. Multiple computers operating over a period are treated as a single computer. A certificate by a responsible official identifying production details and addressing these conditions is evidence of the matters stated.





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                              ActsIncome Tax
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