33Evidence

33 Evidence

In proceedings under this Part: (a) the production of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a notice of the making of a prescribed decision or a copy of a notice of assessment is conclusive evidence of the due making of the prescribed decision or of the assessment, as the case may be; and (b) a document certified under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner to be a copy of, or extract from, a return, a notice of the making of a prescribed decision or a notice of assessment is prima facie 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.