Section 48 in Standing Order No. 2 Of The Financial Commissioner Himachal Pradesh
48. Mode of proof of documents.
- As regards the mode of proof, the provision of the Indian Evidence Act should be carefully born in mind. The general rule is that documents should be proved by primary evidence, i.e., the document: itself should be produced in original and proved. If secondary evidence is permitted, the Court should see that the conditions under which such evidence can be let in exist. If an old document is sought to be proved under section 90, the Court should satisfy itself by every reasonable means that it comes from proper custody. Under the Banker's Books Evidence Act, 1891, certified copies can be produced, instead of the original entries in the Books of Banks, in certain circumstances and a similar privilege is extended under section 26 of the co-operative Societies Act, 1912 to entries in books of societies registered under that Act.
