https://www.taxtmi.com/acts?id=36394 Seized books of account and documents with entries about quantities, quotations, rates, delivery months, payments, receipts, sales, purchases or options are admissible without witness proof and constitute prima facie evidence of the recorded matters; in prosecutions under the Act, it is presumed, until contrary proof, that the place of seizure and persons found there were used or present for the purpose of committing the offence. en-us Fri, 08 Mar 2019 16:25:20 +0530 Fri, 08 Mar 2019 16:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36394 Seized books of account and documents with entries about quantities, quotations, rates, delivery months, payments, receipts, sales, purchases or options are admissible without witness proof and constitute prima facie evidence of the recorded matters; in prosecutions under the Act, it is presumed, until contrary proof, that the place of seizure and persons found there were used or present for the purpose of committing the offence. Act-Rules Indian Laws Fri, 08 Mar 2019 16:25:20 +0530 https://www.taxtmi.com/acts?id=36394