Presumption as to assets applies to search and custody findings, invoking statutory evidential rules when tendered in prosecution.

Presumption applies to assets, books of account or other documents found in a person's possession during a search and tendered by the prosecution, invoking the statutory evidential provision so far as may be; the same evidential presumption similarly applies to assets or documents taken into custody under requisition and delivered to the requisitioning officer when tendered by prosecution against the person from whose possession they were taken.

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