Presumption as to books of account, etc., in certain cases

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Full Text of the Document

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....nd such books of account or other docu­ments are tendered, or such articles or things including money are relied upon, by the prosecution in evidence against such person or against such person and the person referred to in section 35F for an offence under this Act, the provisions of sub-section (5) of section 37A shall, so far as may be, apply in relation to such books of account or other docu....