Presumption as to documents in certain cases

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....eceived from any place outside India in the course of investigation of any offence alleged to have been committed by any person under this Act, and such document is tendered by the prosecution in evidence against him or against him and any other person who is tried jointly with him, the court shall- (a) presume, unless the contrary is proved, that the signature and every other part of ....

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....a Magistrate under sub-section (1C), or Commissioner (Appeals) under sub-section (1D), of section 110].]     ************** NOTES:- 1.  Substituted vide Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973 dated 01-09-1973 before it was read as,  "139. Presumption as to documents in certain cases. W....