It is also immaterial as to whether the evidence is intended for or may be used in, a Court of Justice or not. Explanation 2 creates a fiction to the effect that whatever is so expressed as explained by mercantile or other usage shall be deemed to be so expressed although there may not be an actual expression of it. The word ‘document’ has also been defined by section 3, Indian Evidence Act, 1872 and section 3 (18), General Clauses Act, 1897.
The use of the word ‘evidence’ shows that proof of the truth or otherwise of the matter is of no significance but proof of its existence is. Marks imprinted on trees with the intention of using them as evidence that the trees were passed for removal by a Forest Ranger are documents. Tripura High Court holds the view that currency notes are documents. Postmortem report is a document.