76Certificate of official copies

76 Certificate of official copies

A writing certified by the Commissioner, a Second Commissioner or a Deputy Commissioner to be a true copy of or a true extract from any assessment, return, list, declaration, statement, book, document or writing of any nature whatsoever in the custody of the Commissioner or any officer of the Commissioner is, for all purposes, evidence of the original of or from which it purports to be a copy or extract and is receivable in evidence to the same extent as the original.