Section 106 – Draft-Bills-Reports – PRESUMPTION AS TO DOCUMENTS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 106 – 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
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