Presumption as to documents in certain cases
Section 106
Bill
PRESUMPTION AS TO DOCUMENTS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER- XXI
PRESUMPTION AS TO DOCUMENTS
106. Presumption as to documents in certain cases
Where any document-
(i) is produced by any person under the Act or any other law, or
(ii) has been seized from the custody or control of any person under the Act or any other law, or
(iii) has been received from any place within or outside India in the course of any proceedings under the Act or any other law
and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall-
(a) unless the contrary is
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