95. . - When language used in a document is plain in itself, but is unmeaning in reference to existing facts, evidence may be given to show that it was used in a peculiar sense. Illustration A sells to B, by deed, "my house in Calcutta". A had no house in Calcutta, but it appears that he had a house at Howrah, of which B had been in possession since the execution of the deed. These facts may be proved to show that the deed related to the house at Howrah. =============... ... ...

94. . - When language used in a document is plain in itself, and when it applies accurately to existing facts, evidence may not be given to show that it was not meant to apply to such facts. Illustration A sells to B, by deed, "my estate at Rampur containing 100 bighas". A has an estate at Rampur containing 100 bighas. Evidence may not be given of the fact that the estate meant to be sold was one situated at a different place and of a different size. =============... ... ...

This commentary provides doctrinal analysis and practical insights on the legal issue discussed below. The judgment is analysed in the context of its factual background, issues framed, and conclusions reached by the Court. 2026 (6) TMI 1186 - ITAT DELHI Fiscal Transparency of UK Partnerships and Treaty Entitlement of Non-UK Resident Partners 1. Introduction The taxation of Indian-source receipts earned through a United Kingdom partnership raises a distinct treaty question where the p... ... ...

93. . - When the language used in a document is, on its face, ambiguous or defective, evidence may not be given of facts which would show its meaning or supply its defects. Illustrations (a) A agrees, in writing, to sell a horse to B for "Rs. 1,000 or Rs. 1,500". Evidence cannot be given to show which price was to be given. (b) A deed contains blanks. Evidence cannot be given of facts which would show how they were meant to be filled. =============... ... ...

92. . - When the terms of any such contract, grant or other disposition of property, or any matter required by law to be reduced to the form of a document, have been proved according to the last section, no evidence of any oral agreement or statement shall be admitted, as between the parties to any such instrument or their representatives in interest, for the purpose of contradicting, varying, adding to, or subtracting from, its terms: Proviso (1). - Any fact may be proved which would invalid... ... ...

CHAPTER VI. - OF THE EXCLUSION OF ORAL BY DOCUMENTARY EVIDENCE 91. . - When the terms of a contract, or of a grant, or of any other disposition of property, have been reduced to the form of a document, and in all cases in which any matter is required by law to be reduced to the form of a document, no evidence shall be given in proof of the terms of such contract, grant or other disposition of property, or of such matter, except the document itself, or secondary evidence of its contents in cas... ... ...

^1[90A. . - Where any electronic record, purporting or proved to be five years old, is produced from any custody which the Court in the particular case considers proper, the Court may presume that the ^2[electronic signature] which purports to be the ^2A[electronic signature] of any particular person was so affixed by him or any person authorised by him in this behalf. Explanation. - Electronic records are said to be in proper custody if they are in the place in which, and under the care of t... ... ...

90. . - Where any document, purporting or proved to be thirty years old, is produced from any custody which the Court in the particular case considers proper, the Court may presume that the signature and every other part of such document, which purports to be in the handwriting of any particular person, is in that person's handwriting, and, in the case of a document executed or attested, that it was duly executed and attested by the persons by whom it purports to be executed and attested. Exp... ... ...

89. . -The Court shall presume that every document, called for and not produced after notice to produce, was attested, stamped and executed in the manner required by law. =============... ... ...

^1[88A. . - The Court may presume that an electronic message, forwarded by the originator through an electronic mail server to the addressee to whom the message purports to be addressed corresponds with the message as fed into his computer for transmission; but the Court shall not make any presumption as to the person by whom such message was sent. Explanation. - For the purposes of this section, the expressions "addressee" and "originator" shall have the same meanings respectively assigned t... ... ...

88. . - The Court may presume that a message, forwarded from a telegraph office to the person to whom such message purports to be addressed, corresponds with a message delivered for transmission at the office from which the message purports to be sent; but the Court shall not make any presumption as to the person by whom such message was delivered for transmission. =============... ... ...

87. . - The Court may presume that any book to which it may refer for information on matters of public or general interest, and that any published map or chart, the statements of which are relevant facts, and which is produced for its inspection, was written and published by the person, and at the time and place, by whom or at which it purports to have been written or published. =============... ... ...

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: THIRU DHEERAJ KUMAR I.A.S, PRINCIPAL SECRETARY/ COMMISSIONER OF STATE TAX Circular No: 1/2023 - TNGST (PP6/GST/145/2022) Date: 04.01.2023 Sub: - reg. Ref: Circular No. 183/15/2022-GST, dated 27.12.2022, issued by Ministry of Finance, Department of Revenue, Government of India, Central Board of Indirect Taxes and Customs, New Delhi... ... ...

86. . - The Court may presume that any document purporting to be a certified copy of any judicial record of ^1[^2[****] any country not forming part of India or] of Her Majesty's Dominions is genuine and accurate, if the document purports to be certified in any manner which is certified by any representative of ^3[****] the ^4[Central Government] ^5[in or for] ^6[such country] to be the manner commonly in use in ^7[that country] for the certification of copies of judicial records. ^8[An offic... ... ...

^1[85C. Presumption as to ^2[Electronic Signature Certificates]. - The Court shall presume, unless contrary is proved, that the information listed in a ^2A[Electronic Signature Certificate] is correct, except for information specified as subscriber information which has not been verified, if the certificate was accepted by the subscriber.]     ****************** NOTES:- 1. Ins. by Act 21 of 2000, s. 92, and the Second Schedule (w.e.f. 17-10-2000). 2. Subs. by ib... ... ...

^1[85B. Presumption as to electronic records and ^2[electronic signatures]. - (1) In any proceedings involving a secure electronic record, the Court shall presume unless contrary is proved, that the secure electronic record has not been altered since the specific point of time to which the secure status relates. (2) In any proceedings, involving secure digital signature, the Court shall presume unless the contrary is proved that- (a) the secure ^2A[electronic signature] is affixed by... ... ...

^1[85A. . - The Court shall presume that every electronic record purporting to be an agreement containing the ^2[electronic signature] of the parties was so concluded by affixing the ^2A[electronic signature] of the parties.     ****************** NOTES:- 1. Ins. by Act 21 of 2000, s. 92, and the Second Schedule (w.e.f. 17-10-2000). 2. Subs. by Act 10 of 2009, s. 52(e), for "digital signature" (w.e.f. 27-10-2009). 2A. Subs. by Act 10 of 2009, s. 52(e), for... ... ...

85. . - The Court shall presume that every document purporting to be a power-of-attorney, and to have been executed before, and authenticated by, a Notary Public, or any Court, Judge, Magistrate, ^1[Indian] Consul or Vice-Consul, or representative ^2[****] of the ^3[Central Government], was so executed and authenticated.     ****************** NOTES:- 1. Subs. by the A.O. 1950, for "British". 2. The Words "of Her Majesty, or" Rep. ibid. 3. Subs. by the A.O... ... ...

84. . - The Court shall presume the genuineness of every book purporting to be printed or published under the authority of the Government of any country, and to contain any of the laws of that country, and of every book purporting to contain reports of decisions of the Courts of such country. =============... ... ...

83. . - The Court shall presume that maps or plans purporting to be made by the authority of ^1[the Central Government or any State Government] were so made, and are accurate; but maps or plans made for the purposes of any cause must be proved to be accurate.     ****************** NOTES:- 1. The original word "Government" has successively been amended by the A.O. 1937, the A.O. 1948, Act 40 of 1949 and the A.O. 1950 to read as above. =============... ... ...