116. In any matter respecting an offence against this Act, the regulations or the rules, the filing, by a representative of the board, of a return, report, certificate, statement, answer or any other document, which was filed with or furnished to the board by the person concerned in that matter or on his behalf, or which was made or signed by that person or on his behalf, shall be accepted as proof that such return, report, certificate, statement, answer or any other document was filed or furnished by that person or on his behalf or was made or signed by him or on his behalf, until proof to the contrary.