(1) Notwithstanding anything contained in any other law for the time being in force,
—
Admissibilit
y of micro
films,
facsimile
copies of
documents
and
computer
printouts as
documents
and as
evidence.
(a) a micro film of a document or the reproduction of the image or images embodied in
such micro film (whether enlarged or not); or
(b) a facsimile copy of a document; or
(c) a statement contained in a document and included in a printed material produced by
a computer, subject to such conditions as may be prescribed; or
(d) any information stored electronically in any device or media, including any hard
copies made of such information,
shall be deemed to be a document for the purposes of this Act and the rules
made thereunder and shall be admissible in any proceedings thereunder, without further proof
or production of the original, as evidence of any contents of the original or of any fact stated
therein of which direct evidence would be admissible.
(2) In any proceedings under this Act and or the rules made thereunder, where it is desired to give a statement in evidence by virtue of this section, a certificate, —
(a) identifying the document containing the statement and describing the manner in
which it was produced;
(b) giving such particulars of any device involved in the production of that document as
may be appropriate for the purpose of showing that the document was produced by a
computer,
shall be evidence of any matter stated in the certificate and for the purposes of this sub-section
it shall be sufficient for a matter to be stated to the best of the knowledge and belief of the
person stating it
Section 145 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
delhi-goods-and-services-tax-act-2017-sec-145.json
•
Section 145
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "145",
"title": "Section 145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence",
"chapter": null,
"content": "(1) Notwithstanding anything contained in any other law for the time being in force, \n— \n \n Admissibilit\ny of micro \nfilms, \nfacsimile \ncopies of \ndocuments \nand \ncomputer \nprintouts as \ndocuments \nand as \nevidence. \n (a) a micro film of a document or the reproduction of the image or images embodied in \nsuch micro film (whether enlarged or not); or \n \n \n (b) a facsimile copy of a document; or \n \n \n (c) a statement contained in a document and included in a printed material produced by \na computer, subject to such conditions as may be prescribed; or \n \n \n \n (d) any information stored electronically in any device or media, including any hard \ncopies made of such information, \n \n \n shall 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 proof \nor production of the original, as evidence of any contents of the original or of any fact stated \ntherein of which direct evidence would be admissible. \n \n \n (2) In any proceedings under this Act and or the rules made thereunder, where it is desired to give a statement in evidence by virtue of this section, a certificate, — \n \n \n (a) identifying the document containing the statement and describing the manner in \nwhich it was produced; \n \n \n (b) giving such particulars of any device involved in the production of that document as \nmay be appropriate for the purpose of showing that the document was produced by a \ncomputer, \n \n \n shall be evidence of any matter stated in the certificate and for the purposes of this sub-section \nit shall be sufficient for a matter to be stated to the best of the knowledge and belief of the \nperson stating it",
"footnote": "",
"is_definition": false,
"sort_order": 1660
},
"prev_section": "144",
"next_section": "146"
}