Section 74
Evidence by certificate, etc.
(a)
a manufacturer was or was not, on any date, registered under this Act;
(b)
any return has not been furnished or had not been furnished on any date;
(c)
any sales tax shown as due and payable in any return or assessment has not been paid;
(d)
any penalty and the amount of the penalty shown as due from a person named in the certificate; or
(e)
any public ruling is made under section 42 or customs ruling is made under section 43, shall be prima facie evidence of the facts stated in the certificate without proof of the signature to the certificate.
(2)
In any proceedings in respect of any offence under this Act in which the existence, description, classification, composition, quantity, quality or value of, or any other matter in relation to, any goods returned, sold or destroyed under section 71 is in question, any document produced by the Public Prosecutor purporting to be a certificate in respect of any of the matter given and signed by—
Sales Tax 83
(a)
an analyst within the meaning of subsection 75(4);
(b)
a senior officer of sales tax; or
(c)
any person, regardless whether or not he is a public officer, authorized by or on behalf of the Minister either generally or in any particular case, for the purposes of this section, shall be admissible in evidence and its conclusiveness shall not be challenged on the ground that the goods in respect of which the certificate is given has not been produced before the court either in part or in entirety, and it shall be evidence of its contents, including the facts stated in the certificate, without proof of the signature to the certificate.