In force2024 Revised EditionCurrent version · 2024 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax Act · 2024 Revised Edition · Part · Collection, Recovery and Repayment of Tax
Income Tax Act · 2024 Revised Edition · Part · Collection, Recovery and Repayment of Tax
Official textFrom Attorney General's Chambers, unchanged
In any civil or criminal proceedings under this Act, every statement purporting to be under the hand of the Collector contained in the information, complaint, declaration or claim shall be prima facie evidence of the matter stated therein.
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 76, 79, 80 and 83, a Deputy Collector so appointed;
This section applies to any matter so stated although —
evidence in support or rebuttal of the matter stated or of any other matter is given; or
the matter stated is a mixed question of law and fact, but in such case the statement shall be prima facie evidence of the fact only.
This section does not apply to —
a statement of the intent of the defendant; or
proceedings for an offence punishable by imprisonment.
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 76, 79, 80 and 83, a Deputy Collector so appointed;
Part