Section 32A(6) in The Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963
(6)where any books of accounts, other documents, articles, registers or things are found in the possession or control of any person in the course of a search, it may be presumed, -(i)that such books of accounts, other documents, articles, registers or things found in the possession or control of any person in the course of search, belong to such person;(ii)That the contents of such books of accounts and other documents are true; and(iii)that the signature and every other part of such books of accounts and other documents which purport to be in the handwriting of any particular person or which may reasonably be assumed to have been signed by, or to be in the handwriting of, any particular person, are in that person's handwriting and in the case of a document stamped, executed or attested by the person by whom it purports to have been so executed or attested.
