In a proceeding for an offence against section 27(1), a certificate signed, or appearing to be signed, by or on behalf of the registrar to the effect of any of the following is evidence of the matters stated in the certificate—
(a) that the registrar had, or had not, under section 27(3) allowed a stated person an additional stated period to give the Authority a quarterly return for a stated quarter;
(b) that a stated person had, or had
not, given a quarterly return to the Authority for a stated quarter on or
before a stated date.
Part 7—General