section 145
Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
The Chhattisgarh Goods and Services Tax Act, 2017Chapter XXI MISCELLANEOUS
(1) Notwithstanding anything contained in any other law for the time being in force,— (a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or (b) a facsimile copy of a document; or (c) a statement contained in a document and included in a printed material produced by a computer, subject to such conditions as may be prescribed; or (d) any information stored electronically in any device or media, including any hard copies made of such information, shall be deemed to be a document for the purposes of this Act and the rules made thereunder and shall be admissible in any proceedings thereunder, without further proof or production of the original, as evidence of any contents of the original or of any fact stated therein of which direct evidence would be admissible. (2) In any proceedings under this Act, where it is desired to give a statement in evidence by virtue of this section, a certificate— (a) identifying the document containing the statement and describing the manner in which it was produced; (b) giving such particulars of any device involved in the production of that statement as may be appropriate for the purpose of showing that the document was produced by a computer, shall be evidence of any matter stated in the certificate and such certificate shall be sufficient for the purposes of this section if it purports to be signed by a person occupying a responsible official position in relation to the operation of the relevant device.
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