Section 77
Authentication of notices and other documents
of Petroleum (Income Tax) Act 1967
Subject to subsection (2), every notice or other document issued, served or given for the purposes of this Act by the
Director General or an authorized officer shall be sufficiently authenticated if the name and office of the Director General is printed, stamped or otherwise written thereon.
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(2)
Where this Act provides for a notice or other document to be under the hand of the officer issuing, serving or giving it, the notice or document shall be signed in manuscript by that officer.
(3)
A notice or other document issued, 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.
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