Finance Act, 1925

PART V.

MISCELLANEOUS AND GENERAL.

Certain particulars to be evidence in certain appeals.

48.—The particulars of any instrument which are presented to or obtained by the Revenue Commissioners (whether before or after the passing of this Act) under section 4 of the Finance (1909-10) Act, 1910 , shall, in any appeal under section 33 or sub-section (3) of section 60 of that Act or section 19 of the Finance Act, 1923 , be received as prima facie evidence of all matters and things stated in such particulars.