45
CAP. 109]
[s. 36 cont.]
Presumptions.
Certain certificates to be evidence.
37 of 1950. Schedule.
Dutiable Commodities.
(2) In answer to a summons, a body corporate may appear by any one of its officers and a firm may appear by a partner or a responsible representative of the firm.
(3) If a body corporate or a firm does not appear in answer to a summons the magistrate may proceed ex parte. [35]
37. In all proceedings under this Ordinance, and in all proceedings for the recovery of any duty imposed by or under this Ordinance, it shall be presumed until the contrary is proved-
(a) that any goods to which this Ordinance applies are dutiable goods;
(b) that dutiable goods on licensed premises are in the possession of the licensee of the premises;
(c) that every person employed in or about any licensed premises is employed by the person named in the licence or in charge of the premises, as the case may be;
(d) that goods delivered are goods sold;
(e) that goods are of the weight and measure described in any bill of lading, permit or other document accompanying and relating to the goods. [36]
38. (1) In all proceedings under this Ordinance and in all proceedings for the recovery of any duty on goods to which this Ordinance applies, copies of or extracts from the records of the Director or the officer authorized to grant any licence or permit, purporting to be certified by him, shall be prima facie evidence of the facts stated or appearing therein or to be inferred therefrom.
(2) At the hearing of any charge under this Ordinance, a certificate purporting to be signed by the Government Chemist shall, unless he is called as a witness, be sufficient evidence of the matters therein stated. When any such certificate bears the same number or mark as a sealed packet produced by the prosecution at the hearing, it shall until the contrary is proved be presumed that the certificate relates to the contents of that packet.
238
[37]
45
САР. 109]
[s. 36 cont.]
Presump-
tions.
Certain
certificates to be evidence.
37 of 1950. Schedule.
Dutiable Commodities.
(2) In answer to a summons, a body corporate may appear by any one of its officers and a firm may appear by a partner or a responsible representative of the firm.
(3) If a body corporate or a firm does not appear in answer to a summons the magistrate may proceed ex parte. [35]
37. In all proceedings under this Ordinance, and in all proceedings for the recovery of any duty imposed by or under this Ordinance, it shall be presumed until the contrary is proved-
(a) that any goods to which this Ordinance applies are
dutiable goods;
(b) that dutiable goods on licensed premises are in the
possession of the licensee of the premises;
(c) that every person employed in or about any licensed premises is employed by the person named in the licence or in charge of the premises, as the case may be;
(d) that goods delivered are goods sold;
(e) that goods are of the weight and measure described in any bill of lading, permit or other document accompanying and relating to the goods. [36]
38. (1) In all proceedings under this Ordinance and in all proceedings for the recovery of any duty on goods to which this Ordinance applies, copies of or extracts from the records of the Director or the officer authorized to grant any licence or permit, purporting to be certified by him, shall be prima facie evidence of the facts stated or appearing therein or to be inferred therefrom.
(2) At the hearing of any charge under this Ordinance. a certificate purporting to be signed by the Government Chemist shall, unless he is called as a witness, be sufficient evidence of the matters therein stated. When any such certificate bears the same number or mark as a sealed packet produced by the prosecution at the hearing, it shall until the contrary is proved be presumed that the certificate relates to the contents of that packet.
238
[37]
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