Section 144(a) in Jharkhand Goods and Services Tax Act, 2017
(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;
