Section 53
Evidentiary value of copies of electronic notice
ActIn forceProvision 65 of 88
Section 53
(2)
Notwithstanding any other written law, in any proceedings under this Act, any electronic notice or any electronic record of an electronic notice or any copy or print out thereof which is—
(a)
certified by the Director General to contain all or any information filed, lodged or transmitted through the electronic service in accordance with this Act; and
(b)
duly authenticated in the manner specified in section 63 or is otherwise authenticated in the manner provided for in the Evidence Act 1950 for the authentication of document produced by computer, shall be prima facie evidence of the facts stated therein.
Tourism Tax 53