Section 57 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 in hindi
Proof of entries in records of documents.
- (1)The entries in the records, or other documents, in the custody of a tax authority shall be admitted in evidence in any proceeding for the prosecution of any person for an offence under this Chapter.
- (2)The entries referred to in sub-section (1) may be proved by the production of—
- (a)the records or other documents (containing such entries) in the custody of the tax authority; or
- (b)a copy of the entries certified by that authority under its signature, as true copy of the original entries contained in the records or other documents in its custody.
Summary
- Official entries found in tax records can be used as evidence in court against a person.
- These records or documents must be in the legal custody of a tax authority to be used this way.
- A person can prove these entries by bringing the actual original records to the court.
- Alternatively, a copy of the entries can be used if a tax official signs it as a true copy.
- This provision specifically applies to the prosecution of offences under the tax crime chapter.
Practical examples
FAQ
1. Can tax department records be used against me in a criminal trial under Section 57 of the Black Money Act?
Yes, Section 57 of the Black Money Act allows entries in records or documents held by a tax authority to be admitted as evidence in a prosecution.
2. Do I always need to see the original document in court under Section 57 of the Black Money Act?
No, Section 57 of the Black Money Act allows for a copy of the entries to be used if a tax authority signs it and certifies it as a true copy.
3. Who must have custody of the documents for Section 57 of the Black Money Act to apply?
For Section 57 of the Black Money Act to apply, the records or documents must be in the custody of a tax authority.
4. How are entries in records proved under Section 57 of the Black Money Act?
Under Section 57 of the Black Money Act, entries are proved either by producing the original records or a certified copy signed by the tax authority.
Test yourself
Q1.Under Section 57 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, where must records be located to be used as evidence?
Q2.According to Section 57 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, how can a copy of an entry be used as proof?
Q3.Under Section 57 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, for what type of proceeding are these records admissible?