Report No. 60
Revised section 3(18)
"document" shall include any substance having any matter written, expressed, inscribed; described or otherwise recorded upon it by means of letters, figures or marks or by any other means, or by more than one of these means, which are intended to be used or which may be used for the purpose of recording that matter.
Explanation.-It is immaterial by what means the letters, figures or marks are formed."