Step 1: Know the provision.
Section 65B of the Indian Evidence Act, 1872 deals with admitting electronic records like emails, CDs and computer outputs. The question asks which statement is NOT true.
Step 2: Check the certificate rule.
Section 65B(4) requires a certificate as a condition for admitting electronic evidence. So that statement is true.
Step 3: Check P.V. Anvar v. P.K. Basheer.
In that case the Court held Section 65B is a complete code for electronic evidence. So that statement is true.
Step 4: Check Arjun Panditrao Khotkar.
The 2020 case is the latest interpretation and confirmed the certificate is mandatory. So that statement is true.
Step 5: Check the Navjot Sandhu statement.
State (NCT of Delhi) v. Navjot Sandhu once allowed electronic records without strict 65B compliance, but this view was later overruled. So today this statement is not true.
Step 6: Final answer.
The statement that is not true is the one about Navjot Sandhu.
\[ \boxed{\text{In State (NCT of Delhi) v. Navjot Sandhu, electronic records could be admitted without strict compliance of Section 65B.}} \]