Section 109
Proof as to tonnage or build of a craft
of Goods and Services Tax Act 2014
ActRepealedProvision 109 of 197
Section 109
(1)
Where in any prosecution under this Act, it is relevant to ascertain the tonnage or build or any other particulars descriptive of the identity of a craft, and if any of these particulars relating to the identity of the craft is in question, then any document produced by the prosecution purporting to be a certificate in respect of any such matter given and signed by any officer responsible for such certificate under any written law shall be prima facie evidence of the facts stated therein without proof of the signature to the certificate.
(2)
This section shall apply notwithstanding anything contained in any other written law or rule of evidence to the contrary.