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Act No. 1402 Section 68

Act No. 1402 Section 68

Section 68

SEC. 68. When suit is brought in any case of delinquency of a revenue officer, or other person accountable Cor public money, a transcript from the books and proceedings of the Auditor, certified by him under his seal, shall he admitted as evidence. and the court trying the cause shall be authorized to grant judgment and award execution according. All copies of bonds, contracts, or other papers relating to, or connected with, the settlement of any account between the Philippine Government and an individual, when certified by the Auditor Tinder his seal to be true copies of the originals on file in his office, may be annexed to such transcripts, and shall have equal validity and be entitled to the same degree of credit which would be due to the original papers if produced and authenticated in court: Provided, That where suit is brought upon a bond or other instrument, and the answer of the defendant denies the execution of the same, and the defendant makes bis motion to the court for the production of the same, verifying such answer and motion by his oath, the court may take the same into consideration, and, if it appears to be necessary for the attainment of justice, may require the production of the original bond, contract, or other paper specified in such affidavit.

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Other provisions in Act No. 1402

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 1402 Section 68 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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