Section 22 PMLA Explained: What ED Can Presume from Seized Diaries, Documents, Property & Digital Records—and How to Rebut It

Section 22 PMLA creates powerful presumptions when records or property are found, produced, seized, resumed or frozen from a person's possession or control: the record/property may be presumed to belong to that person, the contents of records may be presumed true, and signatures, handwriting, execution or attestation may receive statutory presumptive treatment. But Section 22 does not automatically prove every conclusion ED seeks to draw from a document. Possession is different from authorship; authorship is different from the interpretation of an entry; execution of an agreement is different

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