83Evidentiary certificates

83 Evidentiary certificates (1) In a proceeding for an offence against section 49 (Quarterly returns by employers) or section 54 (Quarterly returns by voluntary members), a certificate signed by or on behalf of the registrar to the effect of any of the following is evidence of the matters stated in the certificate: (a) that the registrar had, or had not, allowed a stated person an additional stated period to give to the authority a return under a stated section for a stated quarter; (b) that a stated person had, or had not, given to the authority a return under a stated section for a stated quarter on or before a stated date. (2) In a proceeding for an offence against section 50 (Levy payments by employers) or section 55 (Levy payments by voluntary members), a certificate signed by or on behalf of the registrar to the effect of any of the following is evidence of the matters stated in the certificate: (a) that a stated amount of levy under a stated section was, or was not, payable by a stated person for a stated quarter; (b) that, on or before a stated date, a stated person had, or had not, paid to the authority, under a stated section, a stated amount of levy that was payable by the person for a stated quarter.