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    <title>1984 (3) TMI 434 - GUJARAT HIGH COURT</title>
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    <description>Documents incidentally collected by a Commissioner appointed to perform a ministerial act under Order 26 Rule 10B are not automatically treated as evidence in the suit or as part of the record. The rule applies only to the limited extent contemplated by Rule 10(2), and it does not displace ordinary procedural safeguards for proof and admissibility. The opposing party must still be given a fair opportunity to object to relevance, admissibility, and reliability before the court considers such material. Accordingly, the trial court was justified in requiring a supporting affidavit and hearing the other side before using the documents.</description>
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      <title>1984 (3) TMI 434 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=279259</link>
      <description>Documents incidentally collected by a Commissioner appointed to perform a ministerial act under Order 26 Rule 10B are not automatically treated as evidence in the suit or as part of the record. The rule applies only to the limited extent contemplated by Rule 10(2), and it does not displace ordinary procedural safeguards for proof and admissibility. The opposing party must still be given a fair opportunity to object to relevance, admissibility, and reliability before the court considers such material. Accordingly, the trial court was justified in requiring a supporting affidavit and hearing the other side before using the documents.</description>
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