| Statement of Objects and Reasons. - Certain commercial documents of various kinds are by the practice of merchants accepted as evidence taken as prima facie correct, but in a Court of law they cannot, in the absence of consent by the parties, be admitted in evidence without testimony as to their genuineness or the correctness of the Statement made therein. Such documents are not admissible in evidence under section 32 or any other provisions of the Indian Evidence Act, 1872, without further proof. This Act provides that the commercial documents which are accepted as prima facie correct in commercial circles may be admitted in evidence without formal proof.
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