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Evidence in legal proceedings.
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32.— In any legal proceedings, a certificate signed by a Revenue officer that states―
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(a) particular matters as being matters entered in the register, or
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(b) that particulars are not, or were not at any time, entered in the register,
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shall, without proof of the signature of the officer purporting to sign the certificate be evidence, unless the contrary is proved, of the matter or matters stated in the certificate.
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