Income Tax Act 1947 · 2020 Revised Edition · Part 19 · Collection, Recovery and Repayment of Tax
90. Statement of Comptroller sufficient
Feedback & supportIn any civil or criminal proceedings under this Act, every statement purporting to be under the hand of the Comptroller contained in the information, complaint, declaration or claim is prima facie evidence of the matter stated therein.
Comptroller
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 34F(9), 37L(7), 37M(5), 67(1)(a), 95, 96, 96A and 101, a Deputy Comptroller or an Assistant Comptroller so appointed;
This section applies to any matter so stated although —
evidence in support or rebuttal of the matter stated or of any other matter is given; or
the matter stated is a mixed question of law and fact, but in such case the statement is prima facie evidence of the fact only.
This section does not apply to —
a statement of the intent of the defendant; or
proceedings for an offence punishable by imprisonment.