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Section 63

Authentication of notices, etc.

of Tourism Tax Act 2017

ActIn forceProvision 75 of 84
Section 63
(1)

Subject to subsection (2), every notice or any other document served for the purposes of this Act by the Director General or an officer authorized by the Director General shall be sufficiently authenticated if the name and office of the Director General is printed, stamped or otherwise written thereon.

(2)

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

(3)

A notice or any other document served for the purposes of this

Act and purporting to be signed in manuscript by the Director

General or an officer authorized by the Director General shall be presumed, until the contrary is proved, to have been so signed.