| 17/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 49/74 |
Decided: 20 December, 1976 |
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Legal validity of evidence; a statement of accounts which was neither certified nor confirmed on oath, did not constitute valid evidence
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The Board dismissed the appeal on the grounds that in spite of the opportunities offered to appellant and his agent, appellant still did not produce the required evidence (i.e. the certified accounts) to prove his case. Appellant submitted a copy of the accounts, which was neither certified nor confirmed on oath by the person or persons who prepared it. The Board held that this did not constitute a proof valid at law.
The Board had upheld appellant's request to decide the case on the basis of the evidence so far produced. It resulted that various submissions, written and oral, were made by appellant's agent, but these submissions had no value as evidence and would only have served their purpose only if appellant had produced the required proof to substantiate his case.
An appeal was entered before the Court from this decision (see case no. 106).
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