Section 74A — Income Tax Act

(1)

In any civil or criminal proceedings under this Act, every statement purporting to be under the hand of the Collector contained in the information, complaint, declaration or claim shall be prima facie evidence of the matter stated therein.

(2)

This section applies to any matter so stated although —

(a)

evidence in support or rebuttal of the matter stated or of any other matter is given; or

(b)

the matter stated is a mixed question of law and fact, but in such case the statement shall be prima facie evidence of the fact only.

(3)

This section does not apply to —

(a)

a statement of the intent of the defendant; or

(b)

proceedings for an offence punishable by imprisonment.