Finance Act, 1992

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Evidence.

140.—(1) In any proceedings for an offence under this Chapter in respect of failure to pay any amount of vehicle registration tax, it shall be presumed until the contrary is shown that the vehicle registration tax in respect of the vehicle to which the charge relates has not been paid.

(2) A certificate or a document purporting to be signed by an officer of the Commissioners and to contain particulars extracted from the register or a document purporting to be signed by an officer of the Commissioners and to contain particulars extracted from any other records relating to vehicles shall, without proof of the signature of such officer, or that he was an officer of the Commissioners, be evidence, until the contrary is shown, of the particulars aforesaid stated in the certificate or document.