Section 144 – GST – States – MISCELLANEOUS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Presumption as to documents in certain cases. 144. Where any document- (i) is produced by any person under this Act or any other law for the time being in force; or (ii) has been seized from the custody or control of any person under this Act or any other law for the time being in force; or (iii) has been received from any place outside India in the course of any proceedings under this Act or any other law for the time being in force, 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 proved by s
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