134Evidence of assessments and determinations

134 Evidence of assessments and determinations (1) Production of a notice of assessment, or of a document signed by the commissioner purporting to be a copy of a notice of assessment, is conclusive evidence— (a) of the due making of the assessment; and (b) that the amount and all particulars of the assessment are correct, except in an objection or appeal proceeding where it is prima facie evidence only. (2) Production of a notice of determination of an objection, or of a document signed by the commissioner purporting to be a copy of a notice of such a determination, is conclusive evidence of the making of the determination and of its terms.