79Evidence of assessments

79 Evidence of assessments

In proceedings under this Act: (a) the production of an instrument under the hand of the Commissioner purporting to be a copy of a notice of assessment is evidence of the due making of the assessment; and (b) the production of a document certified by instrument under his hand as a copy of, or extract from, a return or notice of assessment is evidence of the matter set out in the document to the same extent as the original return or notice would be if it were produced.