Skip to main content

Section 127

Form of notices, etc


(1)The Commissioner may specify the form of a notice, return of income, or other form or return, required for the purposes of this Act, and where any form has been so specified then that notice, return of income, or other form or return shall be in the form so specified.

(2) Notices given by the Commissioner under this Act may be signed by an officer authorized by him in that behalf, and a notice purporting to be signed by order of the Commissioner shall, unless the contrary is proved, be presumed to have been signed by an officer so authorized.

(3) Any form, notice or other document issued, or served or given by the Commissioner under this Act, shall be sufficiently authenticated if the name or title of the Commissioner or of the officer authorized in that behalf, is printed, stamped, or written thereon.

Previous                 Next