36. Proof of entries in records or documents .
1[36. Proof of entries in records or documents .—Entries 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.]
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1. Ins. by Act 3 of 1989, sec. 75 (w.e.f. 1-4-1989). Earlier section 36 was amended by Act 46 of 1964, sec. 33 (w.e.f. 1-4-1965), by Act 15 of 1965, sec. 20(iv) (w.e.f. 11-9-1965), by Act 45 of 1972, sec. 16 (w.e.f. 15-11-1972) and was omitted by Act 41 of 1975, sec. 101 (w.e.f. 1-10-1975).
