59Averment of prosecutor sufficient

#### 59 Averment of prosecutor sufficient (1) In any taxation prosecution the averment of the prosecutor or plaintiff contained in the information, complaint, declaration or claim shall be prima facie evidence of the matter or matters averred. (2) This section shall apply to any matter so averred although: (a) evidence in support or rebuttal of the matter averred or of any other matter is given by witnesses; or (b) the matter averred is a mixed question of law and fact, but in that case the averment shall be prima facie evidence of the fact only. (3) Any evidence given by witnesses in support or rebuttal of a matter so averred shall be considered on its merits and the credibility and probative value of such evidence shall be neither increased nor diminished by reason of this section. (4) The foregoing provisions of this section shall not apply to: (a) an averment of the intent of the defendant; or (b) proceedings for an indictable offence or an offence directly punishable by imprisonment. (5) This section shall not lessen or affect any onus of proof otherwise falling on the defendant.