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VI4524 December 1937 pp 2173-82VI4524 Dec 1937 p. 2173-82
RTF Name: L:\swans2\WorkDir\Income Tax Regulations - 51.rtf Place holder for Tables (if any):
Start Date: 11/11/1998 End Date: 01/01/2999
1998111129990101
Document Type : SEC
Search Start Date: 36110
Index Entry : Income Tax Regulations\Part VI - Collection and recovery of tax
Search End Date: 401404
temp:Income+Tax+Regulations+-+51.pdf&22F66BE1CF71904548256CFD000810DA
45. Certificate as to service of notice of assessment, etc.
In any action against a person for the recovery of income tax a certificate in writing, signed by the Commissioner, or a prescribed delegate of the Commissioner, certifying that ¾
(a) the person named in the certificate is a taxpayer;
(b) an assessment of income tax was duly made against him in respect of the year mentioned in the certificate;
(c) the particulars of the assessment are as stated in the certificate;
(d) notice of the assessment was duly served upon him;
(e) the sum named in the certificate was at the date of the certificate due by him to the King on behalf of the State in respect of income tax,
shall be prima facie evidence of the facts stated in the certificate.