Presumption as to documents in certain cases
Section 144 of the Arunachal Pradesh Goods and Services Tax Act, 2017 deals with presumption as to documents in certain cases. Where any document- (i) is produced by any person under this Act or any other law for the time being in force;
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 such person, presume - (i) the truth of the contents of such document;
(ii) that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the court may reasonably assume to have been signed by, or to be in the handwriting of, any particular person, is in that person's handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested;
(b) admit the document in evidence notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence.
Section 144, The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 6 of 2019).
Questions about Section 144
What does Section 144 of the Arunachal Pradesh Goods and Services Tax Act deal with?
Section 144 of the Arunachal Pradesh Goods and Services Tax Act is headed "Presumption as to documents in certain cases". Where any document- (i) is produced by any person under this Act or any other law for the time being in force;
How do I find court cases under Section 144 of the Arunachal Pradesh Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Arunachal Pradesh Goods and Services Tax Act 144, section 144 Arunachal Pradesh Goods and Services Tax Act, section 144 of the Arunachal Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Arunachal Pradesh Goods and Services Tax Act enacted?
Arunachal Pradesh Goods and Services Tax Act was enacted in 2019 as Act 6 of 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 2. 4802 words
- 142. Miscellaneous transitional provisions1926 words
- 54. Refund of tax1754 words
- 140. Transitional arrangements for input tax credit1215 words
- 79. Recovery of tax1111 words
- 17. Apportionment of credit and blocked credits1022 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, and shown whole: the section numbering on the scan does not hold together (starts at 3), and a wrong split would file one section's words under another section's number. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/5aec64cd-25cf-4377-925c-ea2de91fe61b.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/d1b487fc-d81f-4024-b65b-0ac0b083a20c/content). This page is not a substitute for legal advice.