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CurrentEvidentiary provision
Part VGeneral Provisions
23 Evidentiary provision
A certificate purporting to be a certificate signed by an authorized officer certifying that – a person – failed to furnish information to an authorized officer when requested to do so; or furnished false or misleading information, under this Act; or a person failed to comply with a lawful request, direction, or requisition of the authorized officer; or a person failed to produce to the authorized officer any invoice, document, or record in his possession or at his disposal when required to do so – is admissible in any proceedings under this Act and shall be evidence of the matters so certified.
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