s. s. 136 137 is admissible in evidence and, in the absence of evidence to the contrary, is proof of the matter alleged. (3) Each of the following certificates is admissible in evidence in any proceeding against a person under this Act and, in the absence of evidence to the contrary, is proof of the matters stated in it— (a) a certificate purporting to be under the hand S. 136(3)(a) amended by of a commissioner stating that on a day No. 58/2011 specified in the certificate a person named in s. 104(Sch. item 4.197). the certificate was a delegate of the commissioner to whom the powers of the commissioner specified in the certificate were delegated on terms, if any, so specified; (b) a certificate purporting to be under the hand S. 136(3)(b) amended by of a commissioner stating that on a day No. 58/2011 specified in the certificate the Commissioner s. 104(Sch. item 4.198). of State Revenue had an authority referred to in section 129(6) or 133(6). * * * * * S. 136(3)(c) repealed by No. 58/2011 s. 104(Sch. item 4.199). 137 Copies of certain documents (1) The production of a document under the hand of a S. 137(1) amended by commissioner purporting to be a copy of a No. 58/2011 document issued by the commissioner is evidence s. 104(Sch. item 4.200). that the document was so issued. (2) The production of a document under the hand of a S. 137(2) amended by commissioner (that document purporting to be a No. 58/2011 copy of or extract from any document, statement, s. 104(Sch. item 4.201). licence, note or memorandum furnished to, or of any document issued by, the commissioner) is for all purposes sufficient evidence of the matters set forth in it, without production of the original.
s. 136 is admissible in evidence and, in the absence of evidence to the contrary, is proof of the matter alleged. (3) Each of the following certificates is admissible in evidence in any proceeding against a person under this Act and, in the absence of evidence to the contrary, is proof of the matters stated in it— S. 136(3)(a) amended by No. 58/2011 s. 104(Sch. item 4.197). (a) a certificate purporting to be under the hand of a commissioner stating that on a day specified in the certificate a person named in the certificate was a delegate of the commissioner to whom the powers of the commissioner specified in the certificate were delegated on terms, if any, so specified; S. 136(3)(b) amended by No. 58/2011 s. 104(Sch. item 4.198). (b) a certificate purporting to be under the hand of a commissioner stating that on a day specified in the certificate the Commissioner of State Revenue had an authority referred to in section 129(6) or 133(6). S. 136(3)(c) repealed by No. 58/2011 s. 104(Sch. item 4.199). * * * * * 137 Copies of certain documents s. 137 S. 137(1) amended by No. 58/2011 s. 104(Sch. item 4.200). (1) The production of a document under the hand of a commissioner purporting to be a copy of a document issued by the commissioner is evidence that the document was so issued. S. 137(2) amended by No. 58/2011 s. 104(Sch. item 4.201). (2) The production of a document under the hand of a commissioner (that document purporting to be a copy of or extract from any document, statement, licence, note or memorandum furnished to, or of any document issued by, the commissioner) is for all purposes sufficient evidence of the matters set forth in it, without production of the original.
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