SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

Reg 14 repealed by SR No 410 of 1984, r 2, gazetted 13 December 1984. Reg 14 formerly read:

In any proceedings against a person for failing or neglecting duly to furnish the Commissioner with any information required by the Commissioner pursuant to regulation 11 of these Regulations, a certificate in writing signed by the Commissioner, a Second Commissioner or a Deputy Commissioner at the place at which the requirement is made, certifying -

(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.

See History Note under reg 13 for saving provision.

Reg 14 amended by SR No 100 of 1970.