Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part XI · Trials and Proceedings
75. Production of certificate of analysis
Feedback & supportIn any prosecution under this Act, a certificate of analysis purporting to be under the hand of an analyst shall, on the production of the certificate by the Public Prosecutor, be sufficient evidence of the facts stated in the certificate unless the accused requires that the analyst be called as a witness, in which case he shall give notice thereof to the
Public Prosecutor not less than three clear days before the commencement of the trial.
Where the Public Prosecutor intends to give in evidence any certificate of analysis, he shall deliver a copy of the certificate to the accused not less than ten clear days before the commencement of the trial.
Analysts are bound to state the truth in the certificate of analysis under their hands.
In this section, “analyst” means—
a registered chemist under the Chemists Act 1975 [Act 158]
or a person authorized under section 23A of such Act, or his employee working under his supervision;
a registered pharmacist under the Registration of
Pharmacists Act 1951 [Act 371] or his employee working under his supervision;
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a registered engineer under the
Registration of
Engineers Act 1967 [Act 138]; or
a registered geologist under the Geologists Act 2008
[Act 689].
If an analyst is called as a witness by the accused under subsection (1), the analyst shall be called at the expense of the accused unless the court otherwise directs.
The Minister may appoint any qualified person or class of qualified persons, by notification in the Gazette, to be an analyst for the purpose of this section.
Minister
“Minister” means the Minister charged with the responsibility for finance;