Chapter XXI - Miscellaneous
Section 144
Section 144: Presumption as to documents in certain cases
In prosecution, specified produced, seized or foreign-received documents can carry rebuttable presumptions about their contents and signatures.
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Need advice on Section 144?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
Where any document–– (i) is produced by any person under this Act or any other law for the time being in force; or (ii) has been seized from the custody or control of any person under this Act or any other law for the time being in force; or (iii) has been received from any place outside India in the course of any proceedings under this Act or any other law for the time being in force, and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall— (a) unless the contrary is proved by such person, presume— (i) the truth of the contents of such document; (ii) that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the court may reasonably assume to have been signed by, or to be in the handwriting of, any particular person, is in that person’s handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested; (b) admit the document in evidence notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence.
Key takeaways
Covered documents
The provision concerns documents produced or seized under law or received from outside India in proceedings.
Prosecution use
When tendered by the prosecution against the accused or a jointly tried person, the court presumes truth and handwriting or execution unless contrary proof is given.
Stamp defect
An otherwise admissible document can be admitted despite improper stamping.
Covered documents
The provision concerns documents produced or seized under law or received from outside India in proceedings.
Prosecution use
When tendered by the prosecution against the accused or a jointly tried person, the court presumes truth and handwriting or execution unless contrary proof is given.
Stamp defect
An otherwise admissible document can be admitted despite improper stamping.
Practical checklist
Do
- Identify how the document entered the proceeding.
- Review provenance and any contrary evidence.
- Distinguish this criminal evidentiary rule from ordinary tax assessment.
Frequently asked questions
Is the document presumption irrebuttable?
No. Section 144 allows the person to prove the contrary.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026