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1[138C. Admissibility of micro films, facsimile copies of documents and computer print outs as
documents and as evidence.--(1) Notwithstanding anything contained in any other law for the time
being in force,--
(a) a micro film of a document or the reproduction of the image or images embodied in such
micro film (whether enlarged or not); or
(b) a facsimile copy of a document; or
(c) a statement contained in a document and included in a printed material produced by a
computer (hereinafter referred to as a "computer print out"), if the conditions mentioned in
sub-section (2) and the other provisions contained in this section are satisfied in relation to the
statement and the computer in question,
shall be deemed to be also a document for the purposes of this Act and the rules made thereunder and
shall be admissible in any proceedings thereunder, without further proof or production of the original, as
evidence of any contents of the original or of any fact stated therein of which direct evidence would be
admissible.
(2) The conditions referred to in sub-section (1) in respect of a computer printout shall be the
following, namely:--
(a) the computer printout containing the statement was produced by the computer during the
period over which the computer was used regularly to store or process information for the purposes of
any activities regularly carried on over that period by the person having lawful control over the use of
the computer;
(b) during the said period, there was regularly supplied to the computer in the ordinary course of
the said activities, information of the kind contained in the statement or of the kind from which the
information so contained is derived;
(c) throughout the material part of the said period, the computer was operating properly or, if not,
then any respect in which it was not operating properly or was out of operation during that part of that
period was not such as to affect the production of the document or the accuracy of the contents; and
(d) the information contained in the statement reproduces or is derived from information supplied
to the computer in the ordinary course of the said activities.
(3) Where over any period, the function of storing or processing information for the purposes of any
activities regularly carried on over that period as mentioned in clause (a) of sub-section (2) was regularly
performed by computers, whether--
(a) by a combination of computers operating over that period; or
(b) by different computers operating in succession over that period; or
(c) by different combinations of computers operating in succession over that period; or
(d) in any other manner involving the successive operation over that period, in whatever order, of
one or more computers and one or more combinations of computers,
all the computers used for that purpose during that period shall be treated for the purposes of this section
as constituting a single computer; and references in this section to a computer shall be construed
accordingly.
(4) In any proceedings under this Act and the rules made thereunder where it is desired to give a
statement in evidence by virtue of this section, a certificate doing any of the following things, that is to
say,--
(a) identifying the document containing the statement and describing the manner in which it was
produced;
(b) giving such particulars of any device involved in the production of that document as may be
appropriate for the purpose of showing that the document was produced by a computer;
(c) dealing with any of the matters to which the conditions mentioned in sub-section (2) relate,
and purporting to be signed by a person occupying a responsible official position in relation to the
operation of the relevant device or the management of the relevant activities (whichever is appropriate)
shall be evidence of any matter stated in the certificate; and for the purposes of this sub-section it shall be
sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it.
(5) For the purposes of this section,--
(a) information shall be taken to be supplied to a computer if it is supplied thereto in any
appropriate form and whether it is so supplied directly or (with or without human intervention) by
means of any appropriate equipment;
(b) whether in the course of activities carried on by any official, information is supplied with a
view to its being stored or processed for the purposes of those activities by a computer operated
otherwise than in the course of those activities, that information, if duly supplied to that computer,
shall be taken to be supplied to it in the course of those activities;
(c) a document shall be taken to have been produced by a computer whether it was produced by it
directly or (with or without human intervention) by means of any appropriate equipment.
Explanation.--For the purposes of this section,--
(a) "computer" means any device that receives, stores and processes data, applying stipulated
processes to the information and supplying results of these processes; and
(b) any reference to information being derived from other information shall be a reference to
its being derived there from by calculation, comparison or any other process.]
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1. Ins. by Act 29 of 1988, s. 6 (w.e.f. 1-7-1988) vide Notification No. 18/88-C.E. (N.T.), dated 29-6-1988.