§ 65 — Evidence

65.—(1) The contents of any record, register or document prepared, issued or served by the Agency or any authorised officer under or for the purposes of this Act are presumed to be correct until the contrary is proved.(2) The Minister may prescribe for any record, register or document kept by the Agency or any authorised officer for the purposes of this Act to be public documents, in whole or in part.

(3) Copies of or extracts from any record, register or document mentioned in subsection (1) that are —(a)

certified by an officer or employee of the Agency to be true copies or extracts, as the case may be; and

(b)

signed by the officer or employee with the name and official title of the officer or employee,

are admissible in evidence as proof of the contents of or extracts from the record, register or document.

(4) In any suit under this section, a certificate signed by an authorised officer stating the name of the registered person and the amount of any tax, financial penalty or amount due from the registered person is sufficient evidence of the amount so due until the contrary is proved.

—(1) The contents of any record, register or document prepared, issued or served by the Agency or any authorised officer under or for the purposes of this Act are presumed to be correct until the contrary is proved.

(2) The Minister may prescribe for any record, register or document kept by the Agency or any authorised officer for the purposes of this Act to be public documents, in whole or in part.

(3) Copies of or extracts from any record, register or document mentioned in subsection (1) that are —(a)

certified by an officer or employee of the Agency to be true copies or extracts, as the case may be; and

(b)

signed by the officer or employee with the name and official title of the officer or employee,

are admissible in evidence as proof of the contents of or extracts from the record, register or document.

(4) In any suit under this section, a certificate signed by an authorised officer stating the name of the registered person and the amount of any tax, financial penalty or amount due from the registered person is sufficient evidence of the amount so due until the contrary is proved.