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Section 83

New section 21b

of Finance (No. 2) Act 2023

ActIn forceProvision 167 of 223
Section 83

The principal Act is amended by inserting after section 21a the following section:

“Admissibility of electronic record 21b.  (1)  Notwithstanding any other written law, where in any proceedings under this Act an electronic record of any document is stored or received by or communicated to the

Director General on an electronic medium or by way of electronic transmission, the electronic record or the copy or print-out of that electronic record shall be admissible as evidence of the facts stated or contained therein:

Finance (No. 2)

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Provided that the record or the copy or print-out is—

(a)

certified by the Director General to contain all or any information furnished, stored, communicated or received on an electronic medium or by way of electronic transmission under this section; or

(b)

otherwise authenticated in the manner provided in the Evidence Act 1950 [Act 56] for authentication of documents produced by computer.

(2)

Where the electronic record of any document, or a copy or print-out of that record is admissible under subsection (1), it shall be presumed, until the contrary is proved, that the record or the copy or print-out accurately reproduces the content of that document.

(3)

For the purposes of this Act, “electronic medium”

includes a data, text, an image or any other information stored, received or communicated by means of electronic, magnetic, optical, imaging or any other data processing device.”.

Amendment of section 22a