23Evidentiary provision

23 Evidentiary provision

(1)  [Section 23 Subsection (1) omitted by No. 32 of 2006, s. 12, Applied:18 Dec 2006] .  .  .  .  .  .  .  .  

(2)  A certificate purporting to be a certificate signed by an authorized officer certifying that –

(a) a person –

(i) failed to furnish information to an authorized officer when requested to do so; or

(ii) [Section 23 Subsection (2) amended by No. 17 of 1996, Applied:24 Jan 2002] furnished false or misleading information, under this Act; or

(b) a person failed to comply with a lawful request, direction, or requisition of the authorized officer; or

(c) a person failed to produce to the authorized officer any invoice, document, or record in his possession or at his disposal when required to do so –

is admissible in any proceedings under this Act and shall be evidence of the matters so certified.