Malaysia legislation

Section 27C

of *LABUAN BUSINESS ACTIVITY TAX ACT 1990

Section 27C

(2)

Where this Act provides for a notice, certificate or other document to be under the hand of any officer, the notice, certificate or document shall be signed in manuscript by that officer.

(3)

A notice, certificate or other document issued, made, served or given for the purposes of this Act and purporting to be signed in manuscript by the Director General or an authorized officer shall be presumed, until the contrary is proved, to have been so signed.

Procedure where none laid down