33Evidence

33 Evidence

(1) The production of any document or a copy of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a notice or a copy of a notice specifying any liability of a person under this Act shall be conclusive evidence of the due exercise of any act required by this Act to be done or performed by the Commissioner, a Second Commissioner, or a Deputy Commissioner or other person or authority for the purpose of ascertaining the liability so specified and shall be prima facie evidence of the correctness of any calculations upon which that liability is ascertained. (2) The production of any document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of or extract from any document or return furnished to or of any document issued by the Commissioner shall for all purposes be sufficient evidence of the matter therein set forth, without producing the original.