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Section 22B: Presumptions to be drawn in certain cases.

The Forward Contracts (Regulation) Act, 1952Central Act · Act 74 of 1952

22B. Presumptions to be drawn in certain cases.--(1) Where any books of account or other documents are seized from any place and there are entries therein making reference to quantity, quotations, rates, months of delivery, receipt or payment of differences or sale or purchase of goods or option in goods, such books of account or other documents shall be admitted in evidence without witnesses having to appear to prove the same; and such entries shall be prima facie evidence of the matters, transactions and accounts purported to be therein recorded.

(2) In any trial for an offence punishable under section 21, it shall be presumed, until the contrary is proved, that the place in which the books of account or other documents referred to in sub-section (1) were seized, was used, and that the persons found therein were present, for the purpose of committing the said offence.]

Where this provision sits

ActThe Forward Contracts (Regulation) Act, 1952
Section22B
Marginal notePresumptions to be drawn in certain cases.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act 62 of 1960. . Ins. by Act 62 of 1960, s. 20 (w.e.f. 28-12-1960)

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