Section 43
of State Sales Tax Enactment 1998
Section 43
In any prosecution under this Enactment, a certificate of analysis under the hand of an analyst shall, on production thereof by the prosecutor, be sufficient evidence of the facts stated therein unless the defendant requires that the analyst be called as a witness, in which case he shall give notice thereof to the prosecutor not less than ten days before the day on which the summons is returnable; and in like manner a certificate of analysis under the hand of an analyst shall, on production thereof by the defendant, be sufficient evidence of the facts stated therein, unless the prosecutor requires that the analyst be called as a witness.
(2)
A copy of the certificate referred to in subsection (1) shall be sent to the defendant or the prosecutor, as the case may be, at least ten days before the day fixed for the hearing of the summons, and if it is not so sent the court may adjourn the hearing on such terms as it may think proper.
(3)
In this section “analyst” means-
(a)
a person employed as a Chemist in the Department of Chemistry;
(b)
a person employed as a Chemist in the State or Federal Department of
Agriculture;
(c)
a person employed as a Chemist, or a Geologist in the Geological Survey
Department; and
(d)
any other person or class of persons who is or are declared by the Minister, by notification in the Gazette, to be an analyst or analysts for the purposes of this section.
(4)
If an analyst is called by the defendant as provided by subsection (1) of this section, he shall be called at the expense of the defendant unless the court otherwise directs.
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Manner of seizure not to be enquired into on trial before court or on appeal to High
Court.