Section145

The Arunachal Pradesh Goods and Services Tax Act, 2017

Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

In force Act 6 of 2019 As on 05 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 6 of 2019

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 145 of the Arunachal Pradesh Goods and Services Tax Act, 2017 deals with admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. Notwithstanding anything contained in any other law for the time being in force, - (a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not);

(1) Notwithstanding anything contained in any other law for the time being in force, - (a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or (b) a facsimile copy of a document; or (c) a statement contained in a document and included in a printed material produced by a computer, subject to such conditions as may be prescribed; or (d) any information stored electronically in any device or media, including any hard copies made of such information, shall be deemed to be a document for the purposes of this Act and the rules made thereunder and shall be admissible in any proceedings thereunder, without further proof or production of the original, as evidence of any contents of the original or of any fact stated therein of which direct evidence would be admissible.
(2) In any proceedings under this Act and or the rules made thereunder, where it is desired to give a statement in evidence by virtue of this section, a certificate,- (a) identifying the document containing the statement and describing the manner in which it was produced;
(b) giving such particulars of any device involved in the production of that document as may be appropriate for the purpose of showing that the document was produced by a computer, shall be evidence of any matter stated in the certificate and for the purposes of this sub-section it shall be sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it.
Section 145, The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 6 of 2019).

Questions about Section 145

What does Section 145 of the Arunachal Pradesh Goods and Services Tax Act deal with?

Section 145 of the Arunachal Pradesh Goods and Services Tax Act is headed "Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence". Notwithstanding anything contained in any other law for the time being in force, - (a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not);

How do I find court cases under Section 145 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 145, section 145 Arunachal Pradesh Goods and Services Tax Act, section 145 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.