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https://blog.scconline.com/post/2019/06/06/del-hc-computer-generated-ledger-statement-of-account-inadmissible-in-evidence-for-proving-liability-under-s-138-ni-act-if-not-accompanied-by-certificate-under-s-65-b-of-evidence-act/
Del HC | Computer-generated ledger statement inadmissible in evidence for proving liability under S.138 NI Act, if not accompanied by certificate under S.65-B of Evidence Act