xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
8E+W+N.I.A document purporting to be an instrument issued by the Commissioner and to be—
(a)duly executed under the Commissioner's seal, or
(b)signed by or on behalf of the Commissioner,
is to be received in evidence and is to be deemed to be such an instrument unless the contrary is shown.