Finance Act, 1925
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PART V. MISCELLANEOUS AND GENERAL. | ||
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Certain particulars to be evidence in certain appeals. |
48.—The particulars of any instrument which are presented to or obtained by the Revenue Commissioners (whether before or after the passing of this Act) under section 4 of the Finance (1909-10) Act, 1910 , shall, in any appeal under section 33 or sub-section (3) of section 60 of that Act or section 19 of the Finance Act, 1923 , be received as prima facie evidence of all matters and things stated in such particulars. |