Presentation of claims

Presentation of claims.

1. (1) Every claimant shall together with his statement of claim, present full particulars thereof.
2. (2) Every document (including entries in books of accounts) on which the claimant founds his claims, or on which he relies in support thereof, shall be produced before the Deputy Commissioner issuing the notice mentioned in section 26 with the statement of claim.
3. (3) Every such document shall be accompanied by a true copy of the same. The Deputy Commissioner issuing the notice mentioned in section 26, or such officer as he may appoint in that behalf, shall mark the original document for the purpose of identification, and after examining and comparing the copy with it, shall retain the copy, and return the original to the claimant.