Presumption as to documents in certain cases
Section 125
Bill
PRESUMPTION AS TO DOCUMENTS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
CHAPTER- XXIII
PRESUMPTION AS TO DOCUMENTS
125. 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 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-
(
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