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26.
Acceptance of certificate or declaration by a taxing authority. section 60.
(1)
A taxing authority may, before accepting any certificate, declaration or
document produced before him under these rules, examine the genuineness and
correctness of the same and of the contents contained therein and for this
purpose he may make such inquiry in relation to, or call for such further
evidence in respect of, the agreement of sale or purchase, proof of the receipt,
dispatch, transportation, delivery or further disposal, of the goods and, the
payments received or made for the sale or purchase of the goods or in relation
to anything done in respect of the goods or, the capacity of the seller or the
purchaser of the goods or, other relevant matters, as he may consider necessary:
Provided
that no certificate, declaration or document produced before a taxing authority
shall be rejected before giving the person producing it a reasonable opportunity
of being heard.
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