960JEvidential and procedural rules.
(1) In proceedings for the recovery of tax, a certificate signed by the Collector-General to the effect that, before the proceedings were instituted, any one or more of the following matters occurred:
(a) the assessment to tax, if any, was duly made,
(b) the assessment, if any, has become final and conclusive,
(c) the tax or any specified part of the tax is due and outstanding,
(d) demand for the payment of the tax has been duly made,
shall be evidence until the contrary is proved of such of those matters that are so certified by the Collector-General.
(2) (a)Subsection (1) shall not apply in the case of tax to which Chapter 4 applies.
(b) In proceedings for the recovery of tax to which Chapter 4 applies, a certificate signed by the Collector-General that a stated amount of income tax under Schedule E is due and outstanding shall be evidence until the contrary is proved that the amount is so due and outstanding.
(3) In proceedings for the recovery of tax, a certificate purporting to be signed by the Collector-General certifying the matters or any of the matters referred to in subsection (1) or (2) may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been duly signed by the person concerned.
(4) If a dispute relating to a certificate referred to in subsection (1), (2) or (3) arises during proceedings for the recovery of tax, the judge may adjourn the proceedings to allow the Collector-General or the Revenue officer concerned to attend and give oral evidence in the proceedings and for any register, file or other record relating to the tax to be produced and put in evidence in the proceedings.