44Evidence

44 Evidence

(1) Subject to the next succeeding subregulation, a Board of Review:

(a) shall take all oral evidence on oath or affirmation and, for that purpose, the Chairman of the Board, or, in the absence of the Chairman, the Acting Chairman, has power to administer oaths and affirmations;

(b) may receive, without formal proof, a copy, duly certified as correct by a responsible officer of a bank, of a person’s account with that bank, and may take into consideration any entry or particular contained in that copy;

(c) may receive, without formal proof, a copy, duly certified as correct by a responsible officer of the Government of the Commonwealth or of a State, or of a public, municipal or other local body or authority within the Commonwealth, of a document in the possession of that Government, body or authority, as the case may be, and may take into consideration any statement or particular contained in that copy; and

(d) may receive, without formal proof, any other document containing a statement or particular which, in the opinion of the Board, is relevant to the question in issue in the review (not being a document which has been brought into existence solely for the purpose of the review), and may take into consideration that statement or particular.

(2) The Chairman of a Board may, by notice in writing, require a person:

(a) to furnish the Board with such information as, in the opinion of the Chairman, is necessary for the purpose of a review by the Board; or

(b) to attend and give evidence before the Board, or before the Chairman of the Board or a member of the Board authorized by the Chairman in that behalf, concerning his or any other person’s liability under the provisions of an Act under which these Regulations are made, and may require him to produce all books, documents and other papers whatsoever in his custody or under his control relating to that liability;

and the Chairman or other member of the Board may require the information or evidence to be given on oath and either orally or in writing, and for that purpose the Chairman or member has power to administer oaths.

(3) A person shall not, without just cause or excuse shown by him, refuse or neglect to comply with a requirement made on him under this regulation, or to answer fully and truly a question put to him by the Chairman or other member of a Board in connexion with a review.

(4) The expenses to be allowed to a person required to attend and give evidence under this regulation, not being a person required to attend in consequence of a request made by or on behalf of a taxpayer, shall be as prescribed by regulation 79 of these Regulations.