The Insurance Act, 1938Central Act · Act 4 of 1938
(1) Every return furnished to the [Authority] which has been certified by the [Authority] to be a return so furnished, shall be deemed to be a return so furnished.
(2) Every document, purporting to be certified by the [Authority] to be a copy of a return so furnished, shall be deemed to be a copy of that return and shall be received in evidence as if it were the original return, unless some variation between it and the original return is proved.