57. Proof of entries in records of documents
(1)
The entries in the records, or other documents, in the custody of a tax authority shall be admitted in evidence in any proceeding for the prosecution of any person for an offence under this Chapter.
(2)
The entries referred to in sub-section (1) may be proved by the production of—
(a)
the records or other documents (containing such entries) in the custody of the tax authority; or
(b)
a copy of the entries certified by that authority under its signature, as true copy of the original entries contained in the records or other documents in its custody.