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Criminal Procedure Act, 1977 (Act No. 51 of 1977)

Chapter 24 : Evidence

249. Presumption of failure to pay tax or to furnish information relating to tax


When an accused is at criminal proceedings charged with any offence of which the failure to pay any tax or impost to the State, or of which the failure to furnish to any officer of the State any information relating to any tax or impost which is or may be due to the State is an element, the accused shall be deemed to have failed to pay such tax or impost or to furnish such information, unless the contrary is proved.