13. (1) Subject to the provisions of this Regulation, in proceedings for an offence under these Regulations a certificates signed by an officer of the Revenure Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that the trader concerned (who shall be named in the certificate):—

(a) was required under Regulation 4 of these Regulations to provide statistical information of a kind and at a time or times specified in the certificate, and failed to do so, or

(b) failed, in a manner specified in the certificate, to do a stated act or furnish stated records or particulars in accordance with any of the provisions of these Regulations, shall be prima facie evidence that the trader concerned was so required to provide statistical information as aforesaid or, as the case may be, failed to do a stated act or furnish stated records or particulars as aforesaid.

(2) A certificate referred to in paragraph (1) of this Regulation shall:—

(a) indicate the rank or position in the Office of the Revenue Commissioners of the officer who has signed it,

(b) be admitted in evidence without proof of the signature of that officer.

(3) If in proceedings against a person for an offence under these Regulations it is proposed to tender in evidence a certificate referred to in paragraph (1) of this Regulation the prosecution shall cause to be served on the person not less than 21 days before the commencement of the trial of the offence a copy of the certificate together with a notice informing the person:—

(a) that it is proposed to tender the certificate in evidence in the proceedings,

(b) that the certificate shall not, without the leave of the Court, be admitted in evidence if the person serves on the solicitor for the prosecution not later than 7 days before the commencement of the trial of the offence a notice objecting to the admissibility of the certificate.

(c) that if the person serves a notice as aforesaid and the facts stated in the certificate are required to be proved, wholly or partly, by oral evidence at the trial of the offence the person shall be liable to pay to the prosecution the costs and witness expenses incurred in so proving the said facts unless, in the opinion of the Court, the person had good grounds for serving the said notice.

(4) (a) A certificate referred to in paragraph (1) of this Regulation shall not, without the leave of the Court, be admitted in evidence if the defendant concerned has served on the solicitor for the prosecution a notice referred to in paragraph (3) (b) of this Regulation within the period mentioned in that provision.

(b) If the defendant concerned has served a notice as aforesaid and the facts stated in the certificate are required to be proved, wholly or partly, by oral evidence at the trial of the offence in question the Court shall, unless it is of the opinion that the defendant had good grounds for serving the said notice, order him to pay to the prosecution the costs and witness experses incurred in so proving the said facts.