Finance Act, 1964

Provisions in relation to samples of hydrocarbon oil.

20.—(1) The provisions of this section shall have effect in relation to samples of hydrocarbon oil taken under section 21 of the Finance Act, 1935 , or under any regulations made under that section.

(2) The result of an analysis of such a sample shall not be admissible on behalf of the prosecution in any proceedings under section 21 of the Finance Act, 1935 , unless the analysis was made by an authorised analyst.

(3) In any such proceedings as are mentioned in the foregoing subsection—

(a) a certificate purporting to be signed by an authorised analyst may be tendered in evidence without proof,

(b) where such a certificate is so tendered—

(i) it shall be deemed until the contrary is proved to have been signed by an authorised analyst,

(ii) it shall be evidence until the contrary is proved of the facts stated therein,

(iii) subject to the next subparagraph, it shall not be necessary for the person who signed it to attend or give viva voce evidence,

(iv) if any statement contained in it is disputed by the defendant, the Judge or Justice shall, at the request of the prosecution, give a reasonable opportunity, by adjournment of the hearing or otherwise, for the person by whom the analysis was made to attend and give viva voce evidence.

(4) In this section “authorised analyst” means the State Chemist or a person acting under his direction.