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State of Uttar Pradesh - Section

Section 232 in The United Provinces Tenancy Act, 1939

232. Liability to produce accounts in certain cases

. - If, in a suit under the provisions of Section 230 or Section 231, it is claimed that either party has made collections, such party shall be bound to produce his accounts including the books of the counterfoils of receipts issued by him, and if he does not do so, the Court may make such presumption against him and pass such orders as to costs as it thinks fit.