Article 22 Evidence
(1)
Oral evidence may be given either on oath or affirmation or unsworn, as the Tribunal may decide.
(2)
Subject to paragraph (3) below, the appellant in appeal proceedings, and the Commissioner in charge proceedings, shall have the burden of proving the facts on which he relies; and in either case proof shall be on a balance of probabilities and the strict rules of evidence shall not apply.
(3)
The burden of proving that any person has been guilty of criminal or fraudulent conduct shall be on the party so alleging, and proof shall be beyond reasonable doubt; but the fact that a person has been convicted of an offence shall be sufficient evidence that he committed it.