Section 68:
Rules of evidence.
(1) Any statement, intimation or notice recorded or noted in the Register of
Firms shall, as against any person by whom or on whose behalf such statement, intimation or notice was
signed, be conclusive proof of any fact therein stated.
(2) A certified copy of an entry relating to a firm in the Register of Firms may be produced in proof
of the fact of the registration of such firm, and of the contents of any statement, intimation or notice
recorded or noted therein. STATE AMENDMENT
Uttarakhand.--
Amendment of section 68.--In Principal Act, sub-section (1) of section 68 shall be substituted as
follows, namely:--
68. Rules of Evidence:--(1) Any statement, intimation or notice recorded or noted in the register
of Firms shall, as against any person by whom or on whose behalf such statement, intimation or
notice was digitally signed, be conclusive proof of any fact therein stated.
[Vide Uttarakhand Act 5 of 2019, s. 4]