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. |