Section 42
Evidence of analysis may be given in writing
of State Sales Tax Ordinance, 1998
—
In any prosecution under this Ordinance, 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 Chemist in the Department of Chemistry;
(b)
a Chemist in the 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 Comptroller, 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), 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 inquired into on trial before court or on appeal to High Court 43.
On any trial before any court and in any proceedings on appeal in the High Court or any other appellate court, relating to the seizure of goods subject to forfeiture under this Ordinance, the court shall proceed to such trial or hear such appeal on the merits of the case only, without inquiring into the manner or form of making any seizure, except insofar as the manner and form of seizure may be evidence of such merits.
Protection of informers from discovery