Presumption of ownership and authenticity for items found in search shifts evidential burdens in tax proceedings. When books of account, other documents, money, bullion, jewellery or other valuable articles are found in a person's possession or control during a search, it may be presumed that such items belong to that person, that the contents of such books and documents are true, and that signatures or handwriting purporting to be that person's are in that person's handwriting; a document stamped, executed or attested may also be presumed duly stamped and executed or attested by the person by whom it purports to have been so executed or attested.