s 72 Evidence by certificate, etc.
72.—(1) A certificate purporting to be under the hand of the Comptroller —(a) that a person was or was not, at any date, registered under this Act; (b) that any return required by or under this Act has not been made or had not been made at any date; (c) that any return made under this Act has been made by the person named therein; (d) that any tax shown as due in any return or assessment made under this Act has not been paid; or (e) that any penalty and the amount thereof shown as due from the person named therein, is sufficient evidence of that fact until the contrary is proved. (2) Any document purporting to be a certificate under subsection (1) is, until the contrary is proved, deemed to be such a certificate.