Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: New?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other

Select multiple courts at once.

In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: New?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        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.

        <h1>Certified copy of registered sale deed is admissible as secondary evidence under Sections 65(e) and 65(f) Evidence Act</h1> The Patna HC dismissed a petition challenging a trial court's order regarding admission of a certified copy of a sale deed as exhibit. The court held that ... Admissibility of certified copy of registered sale deed as a public document - public records of private documents - secondary evidence under Section 65(e) of the Evidence Act - production of certified copies under Section 77 of the Evidence Act - admissibility by virtue of Section 57(5) of the Registration Act - proof limited to contents and not execution - formal proof not dispensed by mere marking as exhibitAdmissibility of certified copy of registered sale deed as a public document - public records of private documents - secondary evidence under Section 65(e) of the Evidence Act - production of certified copies under Section 77 of the Evidence Act - admissibility by virtue of Section 57(5) of the Registration Act - Certified copy of a registered sale deed is admissible as secondary evidence as a public document - HELD THAT: - The Court held that although a sale deed is a private document, the entries kept in the Registering Officer's records (Book 1) constitute public records of that private document. A certified copy issued from those registration entries is therefore a certified copy of a public document within the meaning of the Evidence Act. Applying Sections 65(e) and 77 of the Evidence Act read with Section 57(5) of the Registration Act, such certified copies are admissible in evidence to prove the contents of the original registered document. The Court relied on prior judicial exposition to conclude that certified copies extracted from the registration records operate as secondary evidence of the public record and are admissible for proving contents of the original document. [Paras 8, 9, 10]Certified copy of the registered sale deed falls within Section 74(2) and is admissible as secondary evidence to prove the contents of the original.Formal proof not dispensed by mere marking as exhibit - proof limited to contents and not execution - Marking the certified copy as an exhibit does not dispense with formal proof of execution and admissibility must still be tested for relevance and execution - HELD THAT: - The Court emphasised that admission of a document into record by marking it an exhibit does not automatically render it admissible on all counts; the court may still examine its relevance and other aspects to test admissibility. While a certified copy proves the contents of the original, it does not prove the execution of the original document. Accordingly, production and exhibition of the certified copy permits proof of contents but does not obviate the requirement to establish execution or other facts insofar as they are material to the controversy. [Paras 5, 11]The trial court properly admitted and exhibited the certified copy but proof of execution cannot be dispensed with; admissibility and relevance remain subject to judicial scrutiny.Final Conclusion: The High Court affirmed the trial court's order admitting the certified copy of the registered sale deed as an exhibit, holding it to be admissible as secondary evidence of a public record (limited to proving contents and not execution); the petition under Article 227 is dismissed. Issues Involved:1. Admissibility of certified copy of a sale deed as evidence.2. Classification of certified copy of a sale deed as a public document.3. Requirement of formal proof for certified copy of a sale deed.Issue-wise Detailed Analysis:1. Admissibility of Certified Copy of a Sale Deed as Evidence:The petitioners challenged the trial court's order to admit a certified copy of a sale deed as evidence. The court noted that the document was filed before the settlement of issues and was available during the admission-denial of documents. The court referenced the Supreme Court decision in Roman Catholic Mission Vs. State of Madras, which clarified that marking a document as an exhibit does not automatically make it admissible evidence. The court concluded that the trial court's decision to admit the document could not be faulted on this ground.2. Classification of Certified Copy of a Sale Deed as a Public Document:The petitioners argued that a certified copy of a sale deed is not a public document. The court examined Section 74 of the Evidence Act, which defines public documents, and Section 75, which defines private documents. The court referred to the Madhya Pradesh High Court's decision in Smt. Rekha Rana & Ors. Vs. Smt. Ratneshree Jain, which held that a certified copy of a registered document is a certified copy of a public document, not a public document itself. The Supreme Court's decision in Appaiya Vs. Andimuthu further clarified that certified copies of registered documents fall under the category of public documents under Section 74(2) of the Evidence Act. The court concluded that the certified copy of the registered sale deed in question is indeed a public document.3. Requirement of Formal Proof for Certified Copy of a Sale Deed:The petitioners contended that the certified copy should not be admitted without formal proof. The court referred to Section 76 of the Evidence Act, which allows officers to provide certified copies of public documents, and Section 77, which permits the production of certified copies to prove the contents of public documents. The court also cited Section 57(5) of the Registration Act, which states that certified copies are admissible for proving the contents of original documents. The court emphasized that while the certified copy is admissible as secondary evidence of the public document, it does not dispense with the proof of execution of the original document.Conclusion:The court affirmed the trial court's order, concluding that the certified copy of the sale deed is admissible as a public document and can be produced as secondary evidence without formal proof of execution. The petition was dismissed, and the trial court's order was upheld.

        Topics

        ActsIncome Tax
        No Records Found