Section 78

(and any correspondence resulting from or connected with any such return or remittance) may, if posted in Malaysia in envelopes marked

“Income Tax”, be sent free of postage to the Director General or to an officer or address specified in an order made under section 75:

Provided that the Director General may in certain cases by notice in writing require any person to send any return, document or correspondence by registered post.

Provisions as to approvals and directions given by Minister or