Section 86 : Evidence of payable tax

The certificate signed by the officer of the Department, indicating the name and address of any person and the amount of tax required to be paid by that person shall be ample evidence for the amount of tax required to be paid by that person in the following actions:-

(a) Any action taken by the Department pursuant to Chapter 20 to recover tax or

(b) Any action on any offence pursuant to Chapter 23.