Section 36:
Proof of entries in records or documents.
1Entries in the records or other documents in the
custody of a wealth-tax authority shall be admitted in evidence in any proceedings for the prosecution of
any person for an offence under this Act, and all such entries may be proved either by the production of
the records or other documents in the custody of the wealth-tax authority containing such entries or by the
production of a copy of the entries certified by the wealth-tax authority having custody of the records or
other documents under its signature and stating that it is a true copy of the original entries and that such
original entries are contained in the records or other documents in its custody.
Notes:
1. Ins. by Act 3 of 1989, s. 75 (w.e.f. 1-4-1989). Earlier it was omitted by Act 41 of 1975, s. 101 (w.e.f. 1-10-1975).