(1) A copy of a valuation list or a valuation list that has been replaced in accordance with section 23 or part of such a list which is certified by a person duly authorised by the Commissioner in that behalf, to be such a copy shall, until the contrary is proved, be regarded as a true copy of that list or part.

(2) The production to the Tribunal or a court of a document purporting to be a copy of a valuation list or a valuation list that has been replaced in accordance with section 23 or part of such a list and to be certified as such a copy by an officer of the Commissioner or other person duly authorised to do so, shall, without proof of the signature of that officer or other person that he or she was duly authorised by the Commissioner to so certify the document, be sufficient evidence, until the contrary is proved, of the matters stated in the document.