Section 23:
Evidence of documents.
(1) Every return furnished to the 1[Authority] which has been
certified by the 1[Authority] to be a return so furnished, shall be deemed to be a return so furnished.
(2) Every document, purporting to be certified by the 1[Authority] to be a copy of a return so
furnished, shall be deemed to be a copy of that return and shall be received in evidence as if it were the
original return, unless some variation between it and the original return is proved.
Notes:
1. Subs. by Act 41 of 1999, s. 30 and the Schedule, for "Controller" (w.e.f. 19-4-2000).