What you think, ATM is
computer or not? Confused…lets go back in primary classes where we had
been introduced with the term computer.
Machine that take input, process it and
give us output. So now, ATM
take input in the form of your card, process it and give you a desirable output
i.e. money. So, can we now say ATM is a computer, its fulfilling our
definition, is it so?
…wondering…is this definition of
computer is hiding something…let’s move on legally and we should look at IT Act what it say about computer?
As per IT Act, computer in large means
it cannot make use of interpreting an entry under fiscal legislation.
So, ATM IS NOT A COMPUTER BY ITSELF BUT
ACTUALLY IT IS connected to a computer which allow us to withdrawal cash and
check other details without the need of human teller.
A case was trialed on the same issue
between diebold system pvt. Ltd. And commissioner of commercial taxes. Diebold
company manufatures ATM.