Section 145 – Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence of CGST ACT, 2017<\/p>\n
145. (1) Notwithstanding anything contained in any other law for the time being in
\nforce,\u2014
\n(a) a micro film of a document or the reproduction of the image or images embodied
\nin such micro film (whether enlarged or not); or
\n(b) a facsimile copy of a document; or
\n(c) a statement contained in a document and included in a printed material
\nproduced by a computer, subject to such conditions as may be prescribed; or
\n(d) any information stored electronically in any device or media, including any
\nhard copies made of such information,
\nshall be deemed to be a document for the purposes of this Act and the rules
\nmade thereunder and shall be admissible in any proceedings thereunder, without further<\/p>\n
proof or production of the original, as evidence of any contents of the original or of any fact
\n(2) In any proceedings under this Act or the rules made thereunder, where it is desired
\nto give a statement in evidence by virtue of this section, a certificate,\u2014
\n(a) identifying the document containing the statement and describing the manner
\nin which it was produced;
\n(b) giving such particulars of any device involved in the production of that
\ndocument as may be appropriate for the purpose of showing that the document was
\nproduced by a computer,
\nshall be evidence of any matter stated in the certificate and for the purposes of this
\nsub-section it shall be sufficient for a matter to be stated to the best of the knowledge and
\nbelief of the person stating it.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 145 – Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence of CGST ACT, 2017 145. (1) Notwithstanding anything contained in any other law for the time being in force,\u2014 (a) a micro film of a document or the reproduction of the image or images embodied in … Continue reading “Section 145 – Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/421"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=421"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/421\/revisions"}],"predecessor-version":[{"id":422,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/421\/revisions\/422"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}