Chartered Accountant
Bookmark and Share
click here to subscribe our newsletter
 
 
Corporate News *   CBIC issues draft rules for Customs valuation *  Top Headlines: Threshold for Benami deals, green bond investors, and more *  Govt aims 1-hour clearance for goods at all ports *  Exporters Allowed To Use RoDTEP, RoSCTL Scrips To Pay Customs Duty, Transfer Them; Rules Amended *  Millions of labourers to be affected by brick producers’ strike over hike in GST, coal rates *  Inauguration of ‘kendriya GST parisar’ *  Transporter can seek Release of Conveyance alone, not Goods under GST Act: Madras HC *  GST: Quoting of DIN Mandatory for Responding to Notice, Govt Modifies Portal *  Firms can soon file claims for GST credits of ?400 cr *  CBIC issues modalities for filing transitional credit under GST. *  Mumbai: Man creates 36 fake GST firms, arrested for input tax credit fraud of Rs 23 cr *  Report to restructure Commerce Ministry under study; idea is to set up trade promotion body: Goyal *  Firms can soon file claims for GST credits of ?400 cr *  Gambling Alert! Govt May Levy Up To 28% GST; UP, Bengal Back Move *  EPFO backs raising retirement age to ease pressure on pension funds *  India Moving Up Power Scale, Set to Become Third Largest Economy By 2030 *  Airfares Get Expensive: What Changes for Flyers From Today? *  IRCTC Latest News: Passengers to Pay More For Cancelling Confirmed Rail Tickets Soon. *  IBC prevails over Customs Act, says Supreme Court. *  As GST enters sixth year, a time for evaluation and reassessment *  There’s GST on daily essentials as Centre needs money to buy MLAs: Arvind Kejriwal *  Now, GST on cancellation of confirmed train tickets, hotel bookings *  GST kitty for top States could rise 20% in FY23, says Crisil *  French customs officials seize another cargo vessel over Russia sanctions *  TradeLens builds on Asia momentum with Pakistan Customs deal *  Hike tax on tobacco, reduce affordability & increase revenue: Civil society organizations to GST council *  Bihar: ?10 crore tax evasion on tobacco products detected in raids *  Centre failed on GST, COVID; would it be anti-national? Rajan on Infosys row *  Service Tax not Chargeable on Income Tax TDS portion paid by recipient: CESTAT grants relief to TVS *  Foreign portfolio investors make net investment of Rs 7575cr in Sep so far
Subject News *  Run-up to Budget: Monetary threshold for GST offences may rise to Rs 25 cr *   GST (Tax) E-invoice Must For Businesses With Over Rs 5 Crore Annual Turnover *   Both Central GST and excise duty can be imposed on tobacco, rules Karnataka high court *   CBIC Issues Clarification On Extended Timelines For GST Compliance *   CBIC Issues Clarification On Extended Timelines For GST Compliance *  Budget 2023- 9.6 crore gas connections *  GST: Tamil Nadu Issues Instructions for Assessment and Adjudication Proceedings *  GST: CBIC Extends Last Date for filing of ITC *  GST collection in September surpasses Rs 1.4 lakh crore for straight seventh time *  Dollar smuggling case: Customs chargesheet names M Sivasankar as key conspirator. *  Hike in GST rates fuels inflation *  Assam: CBI arrests GST commissioner in Guwahati *  GST fraud worth ?824cr by 15 insurance Cos detected *  India proposes 15% customs duties on 22 items imported from UK *  Decriminalising certain offences under GST on cards *  Surge in GST collections more due to higher inflation: India Ratings *  MNRE Notifies BCD and Hike in GST Rates as ‘Change in Law’ Events But With a Condition | Mercom India *   Solar projects awarded before customs duty change allowed cost pass-through *  Rajasthan High Court Dismisses Writ Petitions Challenging Levy Of GST On Royalty *   GST revenue in September likely at Rs 1.45 lakh crore *  Govt working on decriminalising certain offences under GST, lower compounding charge *  Building an institution like GST Council takes time, trashing is easy: Sitharaman *  GST collections in Sept may touch ?1.5 lakh crore *  KTR asks Centre to withdraw GST on handlooms *  After Gameskraft, More Online Gaming Startups To Receive GST Tax Claims *  Madras HC: AAR Application Filed Under VAT Does Not Survive After GST Enactment *  Threshold for criminal offences under GST law may be raised *  Bengaluru: Gaming company faces biggest GST notice of Rs 21,000 crore *  CBIC clarifies Classification of Cranes for GST, Customs Duty *  Customs seize gold hidden in bicycle in Kerala airport  

Comments

Print   |    |  Comment

PJ/CASE LAW/2016-17/3048

Whether the certified copy of documents obtained under RTI is treated as secondary evidence?

Case:NARAYAN SINGH Vs KALLARAM @ KALLURAM KUSHWAHA

Citation:2015 (325) E.L.T. 874 (M.P.)

Brief Facts:The question involved in this petition is whether the certified copy of documents obtained under Right to Information Act, 2005 (for brevity, the ‘Act of 2005’) can be admitted as secondary evidence?
The defendant No. 1 preferred an application under Section 65 of the Evidence Act before the Court. It is contended in the said application that the petitioner/defendant No. 1 has obtained certified copies of map of the house and building construction permission from the Nagar Nigam. These documents are obtained under the Act of 2005 and, therefore, the same be accepted as secondary evidence.
The court by order dated 4-12-2014 allowed the said application preferred under Section 65 of the Evidence Act (Annexure P/4) dated 22-9-2014.

Appellant’s Contention:Learned counsel for the petitioner, submits that the documents obtained under the Act of 2005 do not fall within the ambit of Sections 63 and 65 of the Evidence Act. Hence, the same cannot be treated as secondary evidence. In addition, he submits that copies obtained under the Act of 2005 were not compared with the original documents and, therefore, it does not fulfill the requirement of Section 63 of the Evidence Act. Lastly, it is contended that the copies obtained under the Act of 2005 are, at best, “attested” or “true” copies and cannot be treated as certified copies.

Respondent’s Contention:Shri J.P. Shrivastava, learned counsel for the respondent No. 1 supported the order and relied on certain provisions of the Act of 2005.


Reasoning of Judgement:The relevant provisions of Evidence Act and the Act of 2005 are as follows:
Section 65(f) of Evidence Act reads as under :-
“65(f) when the original is a document of which a certified copy is permitted by this Act, or by any other law in force in India to be given in evidence;
In case (e) or (f), a certified copy of the document, but no other kind of secondary evidence, is admissible.”
“Right to Information” is defined in Section 2(j) of the Act of 2005. Relevant portion reads as under :-
“(j) ”right to information” means the right to information accessible under this Act which is held by or under the control of any public authority and includes the right to -
(i) xx    xx    xx
(ii) taking notes, extracts, or certified copies of documents or records.
Clause (f) of Section 65 of Evidence Act makes it crystal clear that a certified copy permitted under the Evidence Act or by any other law in force can be treated as secondary evidence. Right to Information Act, falls within the ambit of “by any other law in force in India”. The definition of “right to information” makes it clear that certified copies of documents are given to the citizens under their right to obtain information. Therefore the Court below has rightly opined that the documents can be admitted as secondary evidence. There is no merit in the contention that the documents obtained under the Act of 2005 are either true copies or attested copies. The definition aforesaid shows that the same are certified copies. Even otherwise, it is interesting to note that in Black Dictionary, the meaning of “certified copy” is as under :-
“Certified copy” - a copy of a document or record, signed or certified as a true copy by the officer to whose custody original is entrusted.”
Since the documents are covered under Section 65 of the Evidence Act, there was no need to compare the same with the originals.
As analyzed above, they find no legal error in the order of the Court below, which warrants interference under Article 227 of the Constitution. The Court below has taken a plausible view, which is in accordance with law. Petition is meritless and is hereby dismissed. No cost.

Decision:Petition Dismissed.

Comment:The Gist of case is that in terms of Section 65(f) of Indian Evidence Act, 1872 a certified copy permitted under this Act or any other law for time being in force, treatable as secondary evidence. Right to Information Act, 2005 is covered in term ‘any other law’. Thus documents obtained under RTI Act, being certified and true copies, eligible for admission as secondary evidence.
 

Department News


Query

 
PRADEEP JAIN, F.C.A.

Head Office : -

Address :
"SUGYAN", H - 29, SHASTRI NAGAR, JODHPUR (RAJ.) - 342003

Phone No. :
0291 - 2439496, 0291 - 3258496

Mobile No. :
09314722236

Fax No. :0291 - 2439496


Branch Office : -

Address:
1008, 10th FLOOR, SUKH SAGAR COMPLEX,
NEAR FORTUNE LANDMARK HOTEL, USMANPURA,
ASHRAM ROAD, AHMEDABAD-380013

Phone No. :
079-32999496, 27560043

Mobile No. :
093777659496, 09377649496

E-mail :pradeep@capradeepjain.com