OpenLegislation

Article 12 Evidence

Original text. Later amendments are not shown.

(1)

Upon the discharge by a person assessed to the levy of his liabilityunder an assessment the Board shall if so requested issue to him acertificate to that effect.

(2)

The production in any proceedings of a document purporting to becertified by the Secretary of the Board or any other person, being amember, officer or servant of the Board authorised to act in thatbehalf, to be a true copy of an assessment or other notice issued by theBoard or purporting to be a certificate such as is mentioned in theforegoing paragraph of this article shall, unless the contrary isproved, be sufficient evidence of the document and of the facts statedtherein.