Insertion of new section 42D

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.... the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1975, namely : - Presumption as to assets, books of account, etc. "42D....

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....ther documents are true; and (iii) the signature and every other part of such books of account or other documents which purport to be in the handwriting of any particular person or which may reason....