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Presumption as to entries in account books

(i) Entries in the books of account are relevant under [Article 48 of Qanun-e-Shahadat, 1984], provided the books are regularly kept and the books must, therefore, be shown to have been so kept if such entries are relied upon. Further, such entries are not, by themselves, sufficient to charge any person with liability and must, therefore, always ...


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