Section 27A
Use of electronic service
of Windfall Profit Levy Act 1998
Notwithstanding any other provision of this Act, the
Director General may provide an electronic service to any registered user for—
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(a)
the filing or furnishing of any application, return, declaration or any other document; and
(b)
the service of any notice, direction, order, permit, receipt or any other document.
(2)
Where—
(a)
any application, return, declaration or any other document are made and transmitted to the Director General through the electronic service; or
(b)
any notice, direction, order, permit, receipt or any other document is obtained by the registered user through the electronic service, the Director General shall not be liable for any loss or damage suffered by the registered user by reason of any error or omission of whatever nature or howsoever arising appearing in any application, return, declaration, notice, direction, order, permit, receipt or any other document if such error or omission occurred or arose as a result of any defect or breakdown in the electronic service or in the equipment used for the provision of the service or without the knowledge of the
Director General.
(3)
Any application, return, declaration or any other document made and transmitted by the registered user shall be deemed to have been filed or furnished at the time the application, return, declaration or any other document is received by the Director General.
(4)
For the purposes of this section, “registered user” means any person who is authorized in writing by the Director General to gain access to and use the electronic service.