(1) In proceedings for the recovery of tax, a certificate signed by the Collector-General to the effect that, before the proceedings were instituted, any one or more of the following matters occurred:
(a) the assessment to tax, if any, was duly made,
(b) the assessment, if any, has become final and conclusive,
(c) the tax or any specified part of the tax is due and outstanding,
(d) demand for the payment of the tax has been duly made,
shall be evidence until the contrary is proved of such of those matters that are so certified by the Collector-General.
(a) Subsection (1) shall not apply in the case of tax to which Chapter 4 applies.
(b) In proceedings for the recovery of tax to which Chapter 4 applies, a certificate signed by the Collector-General that a stated amount of income tax under Schedule E is due and outstanding shall be evidence until the contrary is proved that the amount is so due and outstanding.
(3) In proceedings for the recovery of tax, a certificate purporting to b
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