https://www.taxtmi.com/caselaws?id=276369 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. en-us Mon, 02 Feb 1998 00:00:00 +0530 Thu, 08 Nov 2018 12:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276369 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. Case-Laws Indian Laws Mon, 02 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276369