Presumption as to material found

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....ere any material found in the possession, or control, of any person in the course of a search under section 139 or survey under section 144, it shall be presumed that- (a) the material belongs to su....

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.... and (d) a document which purport to be stamped, executed or attested, it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested. (2) The....