45 Evidence of failure to deliver a return.

(1) A certificate signed by a Revenue officer which certifies that he or she has examined the relevant records and that it appears from those records—

(a) that a named person is a liable person, and

(b) that on or before the return date that applies to a return, a return was not received from that person,

shall be evidence until the contrary is proved that the person so named is a liable person and that that person did not, on or before the return date, deliver that return.

(2) A certificate that—

(a) certifies matters as provided for by subsection (1), and

(b) purports to be signed by a Revenue officer,

may be tendered in evidence without proof of the signature of the officer purporting to sign the certificate and shall be deemed, until the contrary is proved, to have been signed by the officer.