Section 145 - Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence of CGST ACT, 2017

             145. (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
                     (2) In any proceedings under this Act 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.

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