64. Presumption as to books of accounts, assets, etc., in certain cases.
- Where any book of accounts or other document or the information relating to any goods, money or other valuable article or thing referred to in sub-section (1) or sub-section (5) of section 44 is or are tendered as evidence against any person for any offence under this Act, the provisions of sub-section (5) of that section shall, so far as may be, apply in relation to such book of accounts, other documents, goods, money or other valuable article or thing..
