IDT MCQ — If a document is seized from a person's custody under the CGST Act, what is the legal presumption re

**If a document is seized from a person's custody under the CGST Act, what is the legal presumption regarding the signature on that document?** A) The signature is presumed to be a forgery until proven otherwise. B) The signature is presumed to belong to the person from whom it was seized or the person it purports to be. C) The signature is considered invalid unless notarized. D) The signature must be verified by a forensic expert before any presumption is made. ✅ **Answer: (B) The signature is presumed to belong to the person from whom it was seized or the person it purports to be.** **Seized documents carry a statutory presumption against the person holding them.** Under the presumption provisions of the CGST Act (mirroring section 292C of the Income-tax Act for search material), a document seized from a person's custody is **presumed to be signed by, and the handwriting/signature to belong to, the person from whom it was seized or the person it purports to be**, unless the contrary is proved. The burden therefore shifts to that person to rebut it — there is no requirement of forensic verification, notarisation, or a starting presumption of forgery. The correct position is that the signature is **presumed to belong to the person from whom it was seized or whom it purports to represent**. _Practise 1000s more free CA Final MCQs 👉 https://conferenza.in/mcqs — and discuss your approach below._