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Section 12
Proof of seal of post office
: (1) In the action of collection of postal duty or other duty claimed to be collected under this Act in respect of any postal item:-
(a) The fact that the addressee refuses to be understood or that he has died or that he has not been found and submitted with the seal of the post office shall be considered as proof that the written statement is true.
(b) The item which is presumed to have been sent, shall be valid until proven otherwise.
(2) If a postage stamp or stamp of a post office is affixed on a postal item, it will be considered as proof that the transaction as written is true.