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CS Professional · Compliance Management, Audit and Due Diligence · Documentation and Maintenance of Records

Orchid Pharma Ltd keeps its records electronically under Section 120. In a Tribunal proceeding under the Act, it wants to rely on a copy of a return it filed, derived from the Registrar's electronic records and authenticated by the Registrar in the prescribed manner. Which statement is correct?

The authenticated copy is admissible without further proof or production of the original. Section 397 treats documents reproducing or derived from returns filed with the Registrar, once authenticated in the prescribed manner, as documents admissible in proceedings under the Act as evidence of their contents.

  1. AThe copy is inadmissible unless the company produces its original paper return
  2. BThe copy is admissible only if the Registrar's officer appears as a witness
  3. CThe copy is admissible without further proof or production of the original, under Section 397Correct
  4. DThe copy is admissible only for matters of direct evidence of the company's own officers

Explanation

Section 397 deems such authenticated documents derived from returns filed with the Registrar to be documents for the Act and rules, admissible in proceedings without further proof or production of the original as evidence of contents or facts of which direct evidence is admissible. Options A and B add requirements the section removes. Section 120 concerns the company's own records, not this admissibility rule.

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