Section 78 of The Indian Evidence Act, 1872 78. Proof of other official documents.—The following public documents may be proved as follows:— (1) Acts, orders or notifications of 1[the Central Government] in any of its departments, 2[or of the Crown Representative] or of any State Government or any department of any State Government,— 4[the Central
The Central Goods and Services Act, 2017 (CGST Act) Section 156 – Persons deemed to be public servants All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code. Complete:the-gst-act-section
The Central Goods and Services Act, 2017 (CGST Act) Section 155 – Burden of proof Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person. Complete:the-gst-act-section
Section 77 of The Indian Evidence Act, 1872 77. Proof of documents by production of certified copies.—Such certified copies may be produced in proof of the contents of the public documents or parts of the public documents of which they purport to be copies. Complete: the-indian-evidence-act-1872
The Central Goods and Services Act, 2017 (CGST Act) Section 154 – Power to take samples The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken Complete:the-gst-act-section
Section 76 of The Indian Evidence Act, 1872 76. Certified copies of public documents.—Every 1public officer having the custody of a public document, which any person has a right to inspect, shall give that person on demand a copy of it on payment of the legal fees therefor, together with a certificate written at the
The Central Goods and Services Act, 2017 (CGST Act) Section 153 – Taking assistance from an expert Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or
The Central Goods and Services Act, 2017 (CGST Act) Section 152 – Bar on disclosure of information (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his
The Central Goods and Services Act, 2017 (CGST Act) Section 151 – Power to collect statistics (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act. (2) Upon such notification
Section 75 of The Indian Evidence Act, 1872 75. Private documents.—All other documents are private. Complete: the-indian-evidence-act-1872