Section 49. Evidence of analysis may be given in writing. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART XI - PROVISIONS AS TO TRIALS AND PROCEEDINGS

Section 49. Evidence of analysis may be given in writing.

(1) In any prosecution under this Act, a certificate of analysis under the hand of an analyst shall, on production thereof by the prosecutor, be sufficient evidence of the facts stated therein unless the defendant requires that the analyst be called as a witness, in which case he shall give notice thereof to the prosecutor not less than ten days before the day on which the summons is returnable; and in like manner a certificate of analysis under the hand of an analyst shall, on production thereof by the defendant, be sufficient evidence of the facts stated therein, unless the prosecutor requires that the analyst be called as a witness.

(2) A copy of the certificate referred to in subsection (1) shall be sent to the defendant or the prosecutor, as the case may be, at least ten days before the day fixed for the hearing of the summons, and if it is not so sent the court may adjourn the hearing on such terms as it may think proper.

(3) In this section "analyst" means-

(a) a person employed as a Chemist in the Department of Chemistry, or as a Chemist or an Assistant Chemist at the Institute for Medical Research;

(b) the Senior Chemist, Department of Agriculture;

(d) any other person or class of persons who is or are declared by the Minister charged with responsibility for chemistry, by notification in the

Gazette

, to be an analyst or analysts for the purposes of this section.

(4) If an analyst is called by the defendant as provided by subsection (1) of this section, he shall be called at the expense of the defendant unless the court otherwise directs.

(5) If in any trial or proceedings under this Act it is necessary to determine the alcoholic content of any liquor, the certificate of the proper officer as to such alcoholic content shall be accepted as if the proper officer were an analyst and in any such case the provisions of subsections (1) and (4) of this section shall apply in the same manner and to the same extent as if the proper officer were an analyst.