Taxes Consolidation Act, 1997
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Evidence of electronic transmission of particulars of income tax to be collected in proceedings for recovery of tax. [FA86 s113(6)] |
967.—In any proceedings in the District Court, the Circuit Court or the High Court for or in relation to the recovery of any income tax, a certificate signed by the Collector-General or other authorised officer certifying that before the institution of proceedings a stated sum of income tax transmitted in accordance with section 928 (2) became due and payable by the defendant— | |
(a) (i) under an assessment which had become final and conclusive, or | ||
(ii) under section 942 (6), | ||
and | ||
(b) demand for the payment of the tax has been duly made, | ||
shall be prima facie evidence until the contrary has been proved of those facts, and a certificate so certifying and purporting to be signed by the Collector-General or other authorised officer may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by the Collector-General or other authorised officer. |