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VII4824 December 1937 pp 2173-82VII4824 Dec 1937 p. 2173-82
RTF Name: L:\swans2\WorkDir\Income Tax Regulations - 55.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 VII - Penal provisions and prosecutions
Search End Date: 401404
temp:Income+Tax+Regulations+-+55.pdf&F3FED55830AABF2B48256CFD000810F1
48. Certificate as to failure to furnish information required under section 225 (now section 247)
In any proceedings against a person for failing or neglecting duly to furnish the Commissioner with any information required by the Commissioner pursuant to Section 225 of the Income Tax Assessment Act 1937, a certificate in writing signed by the Commissioner, or a prescribed delegate of the Commissioner, certifying ¾
(a) that the defendant was required by the Commissioner by notice in writing to furnish the Commissioner with such information; and
(b) that the defendant failed or neglected duly to furnish the Commissioner with such information as and when required by the Commissioner,
shall be prima facie evidence of the facts stated in the certificate.