N.J.JAMADAR, J. For the Applicant : Mr. Kamlesh Satre with Mr. Harshad Meshram For the State : Mr S.R. Aagarkar, APP Mr. Mahesh Shelar, PSI DCB CID Unit No.7 Ghatkopar Mumbai present. JUDGMENT : 1. Heard the learned Counsel for the parties. 2. The applicant who is arraigned in C.R.No.9 of 2023 registered with DCB, CID, Unit No.7, Ghatkopar (Original C.R.No.6 of 2023 registered with Bhoiwada Police Station) for the offences punishable under Sections 20(b)(ii)(C) and Section 29 o... ... ...

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: Thiru K. PHANINDRA REDDY I.A.S, ADDITIONAL CHIEF SECRETARY/ COMMISSIONER OF STATE TAX Circular No: 01/2022(2021) - TNGST (PP6/GST-15003/28/2021) Dated: 25.04.2022 Sub: - Regarding. Ref: 1. Circular No. 160/16/2021-GST, dated 20.09.2021 issued by Ministry of Finance, Department of Revenue, Government of India, New Delhi 2. Corri... ... ...

  SHRI KUL BHARAT, JUDICIAL MEMBER For the Assessee : Shri Vijay Kumar Jindal, CA For the Department : Shri Om Parkash, Sr. DR ORDER PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 30.09.2021, pertaining to the assessment year 2017-18. The assessee has raised following grounds of appeal: "The learned assessing officer as well as... ... ...

Proof of public documents may be made by producing certified copies that purport to reproduce the contents of the relevant public document or any part of it. Such certified copies serve as proof of the contents represented in them.

Certified copies of public documents must be supplied by a public officer having custody of a document that a person is entitled to inspect, on demand and payment of legally prescribed fees. Each copy must include a dated certificate confirming it is a true copy, signed by the responsible officer with the officer's official title and sealed where authorised. An officer ordinarily authorised to deliver such copies is deemed to have custody of the document.

Private documents are defined through a residual classification: every document that does not qualify as a public document falls within the category of private documents. Public-document status is the determining exclusion; absent that status, a document is treated as private under the evidentiary classification. The classification therefore creates a default category for non-public documents.

PUBLIC DOCUMENTS 74. . - The following documents are public documents: - (1) Documents forming the acts, or records of the acts - (i) of the sovereign authority, (ii) of official bodies and tribunals, and (iii) of public officers, legislative, judicial and executive, ^1[of any part of India or of the Commonwealth], or of a foreign country; (2) Public records kept ^2[in any State] of private documents.     ******************** ... ... ...

^1[73A. . - In order to ascertain whether a digital signature is that of the person by whom it purports to have been affixed, the Court may direct - (a) that person or the Controller or the Certifying Authority to produce the Digital Signature Certificate; (b) any other person to apply the public key listed in the Digital Signature Certificate and verify the digital signature purported to have been affixed by that person. Explanation. - For the purposes of this section, "Con... ... ...

73. . - In order to ascertain whether a signature, writing, or seal is that of the person by whom it purports to have been written or made, any signature, writing, or seal admitted or proved to the satisfaction of the Court to have been written or made by that person may be compared with the one which is to be proved, although that signature, writing, or seal has not been produced or proved for any other purpose. The Court may direct any person present in Court to write any words or figures f... ... ...

72. . - An attested document not required by law to be attested may be proved as if it was unattested. =============... ... ...

71. . - If the attesting witness denies or does not recollect the execution of the document, its execution may be proved by other evidence. =============... ... ...

70. . - The admission of a party to an attested document of its execution by himself shall be sufficient proof of its execution as against him, though it be a document required by law to be attested. =============... ... ...

69. . - If no such attesting witness can be found, or if the document purports to have been executed in the United Kingdom, it must be proved that the attestation of one attesting witness at least is in his handwriting, and that the signature of the person executing the document is in the hand writing of that person. =============... ... ...

68. . - If a document is required by law to be attested, it shall not be used as evidence until one attesting witness at least has been called for the purpose of proving its execution, if there be an attesting witness alive, and subject to the process of the Court and capable of giving evidence: ^1[Provided that it shall not be necessary to call an attesting witness in proof of the execution of any document, not being a will, which has been registered in accordance with the provisions of the ... ... ...

^1[67A. Proof as to ^2[electronic signature]. - Except in the case of a secure ^2A[electronic signature], if the ^2B[electronic signature] of any subscriber is alleged to have been affixed to an electronic record the fact that such ^2C[electronic signature] is the ^2D[electronic signature] of the subscriber must be proved.]     *************** NOTES:- 1. Ins. by Act 21 of 2000, s. 92 and the Second Schedule (w.e.f. 17-10-2000). 2. Subs. by Act 10 of 2009, s. 52,... ... ...

Section 67 requires proof of a person's signature or handwriting where a document is alleged to have been signed or written, wholly or partly, by that person. The party relying on the allegation must establish that the disputed signature or relevant handwriting is genuinely attributable to the alleged signer or writer.

Secondary evidence of a document's contents generally requires prior notice to produce the original to the party having possession or power over it, or to that party's attorney or pleader. Where no notice is legally prescribed, the Court may require reasonable notice. Notice may be dispensed with where the document is itself a notice, production is evidently required, the original was obtained by fraud or force, is in Court, its loss is admitted, or its holder is beyond the Court's process.

SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER For the Assessee : Shri M.K. Kulkarni For the Revenue : Shri Sardar Singh Meena ORDER PER R.S. SYAL, VP : This appeal filed by the assessee is directed against the order dated 31-03-2021 passed by the Pr. CIT-3, Pune u/s. 263 of the Income-tax Act, 1961 (hereinafter also called 'the Act') in relation to the A.Y. 2016-17. 2. Briefly stated, the facts of the case are that the assessee furnished a re... ... ...

M. S. KARNIK, J. For the Applicant : Adv. Ayaz Khan a/w. Adv. S. S. Bhandary, Adv. Dilip Mishra For the State : Ms. Veera Shinde APP. API Sanjay Khandagale, ANC Kandivali P.C.: 1. Heard learned counsel for the applicant and learned APP for the State. 2. This is an application for bail in respect of the offence punishable under Sections 8(c) read with 20(c) of the Narcotic Drugs and Psychotropic Substances Act, 1985 (hereafter "NDPS Act", for short) registered on 25/12/2021 vide... ... ...

Electronic records in computer-output form may be treated as documents and admitted without original production when prescribed reliability conditions are met. The computer must have been regularly used under lawful control; relevant data must have been regularly entered in the ordinary course; operational failures must not affect accuracy; and the output must reproduce or derive from that data. A certificate identifying the record and production process, giving appropriate device particulars, and addressing these conditions may be signed by a responsible official.