In proceedings for the recovery of a rate in respect of an allotment, a copy of an entry in the rate book that is certified by a person authorised by the Minister and that shows the amount owing for rates levied in respect of the allotment is proof, subject to evidence to the contrary:
(a) of the amount owing in respect of the allotment; and
(b) of compliance with this Act with respect to the declaration and levying of the rate.