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        Case ID :

        1998 (2) TMI 608 - HC - Indian Laws

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        Secondary evidence requires prior notice and proof of genuineness before a photostat copy of a document can be used. Secondary evidence of an assessment order cannot be received unless the document first falls within a recognised exception and the court is satisfied that ...
                        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.

                              Secondary evidence requires prior notice and proof of genuineness before a photostat copy of a document can be used.

                              Secondary evidence of an assessment order cannot be received unless the document first falls within a recognised exception and the court is satisfied that the copy is truly secondary evidence under Section 63. Prior notice to produce the original is required under Section 66 before contents of a document covered by Section 65 can be proved by copy. Where no material shows that the photostat was made from the original, the copy cannot be treated as admissible secondary evidence. On these principles, permission to produce the photostat copy was legally unsustainable.




                              Issues: Whether the plaintiff could be permitted to produce a photostat copy of the assessment order as secondary evidence without prior notice to the witness, and whether the lower court was justified in allowing cross-examination with reference to that document.

                              Analysis: For secondary evidence to be admissible, the court must first determine that the case falls within the categories recognised for such evidence and that the original is shown or appears to be in the possession or power of the person against whom the document is sought to be proved. Where the document relates to the witness and is presumed to be in his possession, secondary evidence may be relevant, but Section 66 requires prior notice to produce the original before secondary evidence of the contents of a document covered by Section 65 can be received. The court also has to satisfy itself that the copy tendered is in fact secondary evidence within the meaning of Section 63, and in this case there was no material to show that the photostat copy had been made from the original.

                              Conclusion: The permission granted by the lower court to produce the photostat copy was legally unsustainable and was liable to be set aside.


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                              ActsIncome Tax
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