Finance Act, 1994
Amendment of section 61 (evidence) of Finance Act, 1993. |
87.— Section 61 of the Finance Act, 1993 , is hereby amended by the substitution of the following subsections for subsections (1) and (2): | |
“(1) In any proceedings a certificate signed by an officer of the Minister authorised by the Minister for the purposes of this section and containing only— | ||
(a) information stated to be taken from— | ||
(i) records maintained by the Minister under subsection (1) of section 60, | ||
(ii) records maintained jointly by the Minister and all the licensing authorities under subsection (2) of that section, or | ||
(iii) records relating to vehicles or drivers of vehicles maintained by the Minister under any other provision of or made under any statute, or, | ||
(b) information obtained by the Minister under section 131 (7) of the Act of 1992, | ||
shall be sufficient evidence of the facts stated in the certificate until the contrary is proved. | ||
(2) In any proceedings a certificate signed by an officer of a licensing authority authorised by the authority for the purposes of this section and containing only information stated to be taken from— | ||
(a) records maintained by the authority under subsection (1) of section 60, | ||
(b) records maintained jointly by the Minister and all the licensing authorities under subsection (2) of that section, or | ||
(c) records relating to vehicles or drivers of vehicles maintained by the authority under any other provisions of or made under any statute, | ||
shall be sufficient evidence of the facts stated in the certificate until the contrary is proved.”. |