111. Where this Act, the regulations, the rules or the board oblige a person to file a return, report, statement, answer, certificate or any other document, an affidavit of a member or of a member of the staff of the board attesting that he is entrusted with the appropriate registers and, after making a careful examination of it,(a) he was unable to ascertain that the return, report, statement, answer, certificate or other document, as the case may be, was filed by the said person, is proof that no return, report, statement, answer, certificate or any other document, as the case may be, has been filed by such person, until proof the contrary; or
(b) he has ascertained that the return, report, statement, answer, certificate or other document was filed on a designated day is primafacie proof that the return, report, statement, answer, certificate or other document was filed on the date indicated and not previously.