TAXPAYERS’ RECORDS

Press, Volume C, Issue 29643, 13 October 1961, Page 14

TAXPAYERS’ RECORDS

Admissibility As Evidence (N.Z. Press Association) WELLINGTON, Oct. 12. An Inland Revenue Department Amendment Bill, introduced in the House of Representatives to day, makes clear that in tax prosecutions, records kept in the ordinary course of business and copies of records may be accepted as prima facie evidence of the truth of dealings and matters they disclose. The bill provides for this and for the mode of proof of copies of records, such as account books and invoices. The Minister of Finance (Mr Lake) said the bill was the result of a recent decision of the Court of Appeal, which held to be inadmissible evidence contained in business records by stock and station agents and a dairy company of their dealings with a defendant. The Court decided the evidence was inadmissible because the witnesses producing the records either had no personal knowledge of the transactions recorded, or had not personally prepared the records. The records had been previously admitted in the Magistrate’s Court and held by the Supreme Court to be admissible. “Evidence tendered in much the same way as in the case has been admitted in countless prosecutions in the past.” Mr Lake said. “The bill is intended to restore the position to what it substantially was in the past.” Special provision already exists in the Banking Act. 1908, for the proof of bank records.