Foreign Exchange Management Act, 1999
39. Presumption as to documents in certain cases
Where any document-
a. is produced or
furnished by any person or has been seized from the custody or control. of any
person, in either case, under this Act or under any other law; or
b. has been received
from any place outside India (duly authenticated by such authority or person and
in such manner as may be prescribed) in the course of investigation of any
contravention under this Act alleged to have been committed by any person, and
such document is tendered in any proceeding under this Act in evidence against
him, or against him and any other person who is proceeded against jointly with
him. the court or the adjudicating authority, as the case may be, shall-
1. presume, unless the
contrary is proved, 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;
2. admit the document
in evidence notwithstanding that it is not duly stamped, if such document is
otherwise admissible in evidence;
3. in a case falling under
clause ( i ), also presume, unless the contrary is
proved, the truth of the contents of such document.