Schedules of discharge and proof of arrears

(1) At such times as the Commissioner may appoint, the Assessor of Income Tax shall prepare and sign schedules of tax which has been discharged for causes allowed by the Income and Business Tax Act, and shall transmit them to the (2) Where tax is in arrears, a certificate by the Assessor of Income Tax that the tax has been charged and is due, together with a certificate by the Chief Collector that payment of the tax has not been made to him, or to the best of his knowledge and Income and Business Tax 49 belief to any other person on his behalf, shall be prima facie evidence that the sum mentioned in the certificate is unpaid and is due and owing to the Crown.