law: The Prevention of Money-Laundering Act, 2002
  22. Presumption as to
  
  records or property in certain cases.-
  1.  Where
  
  any records or property are or is found in the possession or control of any
  
  person in the course of a survey or a search, it shall be presumed that-
   
  
   i.  
  
    such
  
  records or property belong or belongs to such person;
  the
  
  contents of such records are true; and
   
  
   iii.  
  
    the
  
  signature and every other part of such records which purport to be in the
  
  handwriting of any particular person or which may reasonably be assumed to have
  
  been signed by, or to be in the handwriting of, any particular person, are in
  
  that person' handwriting, and in the case of a record, stamped, executed or
  
  attested, that it was executed or attested by the person by whom it purports to
  
  have been so stamped, executed or attested.
  1.  
  2.  Where
  
  any records have been received from any place outside India, duly authenticated
  
  by such authority or person and in such manner as may be prescribed, in the
  
  course of proceedings under this Act, the Special Court, the Appellate Tribunal
  
  or the adjudicating Authority, as the case may be, shall-
  a.   presume, that the
  
  signature and every other part of such record which purports to be in the
  
  handwriting of any particular person or which the court may reasonably assume
  
  to have been signed by, or to be in the handwriting of, any particular person,
  
  s in that person's handwriting; and in the case of a record executed or
  
  attested, that it was executed or attested by the person by whom it purports to
  
  have been so executed or attested;
  b.   admit the document in
  
  evidence, notwithstanding that it is not duly stamped, if such document is
  
  otherwise admissible in evidence.