§ 66 — Returns to be deemed to be furnished by due authority

66.—(1) A return, statement or form purporting to be furnished under this Act by or on behalf of any person is for all purposes deemed to have been furnished by that person or by that person’s authority (as the case may be) unless the contrary is proved.(2) Any person signing any such return, statement or form is deemed to be cognizant of all matters therein.

—(1) A return, statement or form purporting to be furnished under this Act by or on behalf of any person is for all purposes deemed to have been furnished by that person or by that person’s authority (as the case may be) unless the contrary is proved.

(2) Any person signing any such return, statement or form is deemed to be cognizant of all matters therein.