Amendment status not verified — confirm the current text below against the official source.
(1) A registered person (hereofter in this section referred to os the 'principol) moy, under intimotion ond subiect to such conditions os moy be prescribed, send ony inputs or copitol goods, without pqyment ol tox, to o iob worker Job work pro cedure. 312 for job work ond lrom there subsequently send to onother job worker ond likewise, ond sholl,- (o) bring bock inputs, qfter completion of iob work or ofrerwise, or copitol goods, other thon moulds ond dies, iigs ond fixtures, or tools, within one yeor ond three yeors, respedively, of their being sent out, to ony of his ploce of business, without poyment of tox ; (b) supply such inputs, ofter completion of iob work or otherwise, or copitol goods, other thon moulds ond dies, ligs ond fixtures, or tools, within one yeor ond three yeors, respecti- vely, oftheir being sent out Irom the ploce of business of o jobworker on poyment oJ tox within lndio, or with or without poyment of tox for export, os the cose moy be: Provided frot *re principol sholl not supply the goods from the ploce of business of o job worker in occordonce with the provisions ofthis clouse unless the soid principol declores the ploce of business of the job worker os his odditionol ploce oI business except in o cose- (i) where the job worker is registered under sedion 25; or (ii) where the principol is engoged in the supply of such goods os moy be na'fud futeCommbslmer. 3r3 (2) The responsibility lor keeping proper occounts for the inputs or copitol goods sholl lie with the principol. (3) Where he inputs sent for job work ore not received bock by the principol ofter completion of iob work or otherwise in occordonce with the provisions oJ clouse (o) of sub-section (l) or ore not supplied from the ploce ol business of the job worker in occordonce with the provisions of clouse (b) of sub-sedion (l) within o period of one yeor of treir being sent out, it sholl be deemed thot such inputs hod been supplied by tfre principol to the iob worker on the doy when the soid inputs were sent out. (4) Where the copitol goods, other thon moulds ond dies, jigs ond fixtures, or tools, sent lor job work ore not received bock by the principol in occordonce with the provisions of clouse (o) of sub-section (l) or ore not supplied Irom the ploce of business of the job worker in occordonce with the provisions of clouse (b) of subsection (l) within o period of three yeors of their being sent out, it sholl be deemed thot such copitol goods hod been supplied by the principol to the job worker on the doy when the soid copitol goods were sent out. (5) Notwithstonding onything contoined in sub-sections (1) ond (2), ony woste ond scrop generoted during the iob work '11 moy be supplied by the job worker directly from his ploce of business on poyment of tox, if such lob worker is registered, or by tte principol, if the job worker is not registered. Explonotim-Futre purposes of job work, input includes intermediote goods orising from ony treornent or process conied out on the inputs by the principol or the lob worker. I zl4. Where ony document- (i) is produced by ony person under thisAct or ony other low for the time being in force ; or (ii) hos been seized from the custody or control of ony person under this Act or ony other low for the time being in force ; or (iii) hos been received from ony ploceouside lndio in fre course of ony proceedings under this Act or ony other lowforthe time being in force, ond such document is tendered by the prosecution in evidence ogoinst him or ony other person who is tried jointly with him, the court sholl- (o) unlessthe controry is proved by such person, presume - (i) the truth ofthe contents of such document; (ii) thot the signoture ond every other port of such document which purports to be in the hondwriting of Presump tion os to documents in certoin coses. '15 ony porticulor person or which the court moy reosonobly ossume to hove been signed by, or to be in the hondwriting of, ony porticulor person, is in thot person's hondwriting, ond in the cose of o document executed or ottested, thot it wos executed or ottested by the person by whom it puports lo hove been so executed or ottested ; (b) odmit the document in evidence notwitf rstonding $ot it is not duly stomped, if such document is otherwise odmissible in evidence.