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Evidence in proceedings for recovery of tax or duty.
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39.—(1) In any proceedings in the Circuit Court or the District Court for or in relation to the recovery of any tax or duty under the care and management of the Revenue Commissioners, an affidavit duly made by an officer of the Revenue Commissioners (including as regards the matters mentioned in paragraphs (c) and (d) hereinafter contained a collector of income tax) deposing to any of the following matters, that is to say:—
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(a) that the assessment of such tax or duty was duly made,
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(b) that such assessment has become final and conclusive,
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(c) that such tax or duty or any specified part thereof is due and outstanding,
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(d) that demand for the payment of such tax or duty has been duly made,
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shall be evidence, until the contrary is proved, of the matters so deposed to.
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(2) Whenever in any such proceedings such affidavit as aforesaid is put in evidence and the averments contained therein are not disputed by the defendant or respondent, it shall not be necessary for the officer by whom such affidavit was made to attend or give viva voce evidence at the hearing of the proceedings nor shall it be necessary to produce or put in evidence at such hearing any register, file, book of assessment, or other record relating to such tax or duty.
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(3) Whenever in any such proceedings such affidavit as aforesaid is put in evidence and any averment contained therein is disputed by the defendant or respondent, the judge or justice shall upon such terms as to costs as he shall think just give a reasonable opportunity by adjournment of the hearing or otherwise for the officer by whom such affidavit was made, to attend and give viva voce evidence in such proceedings and for any such record as aforesaid to be produced and put in evidence in such proceedings.
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