Cap. 372 Art. 28Signature of notices.

(1) Every notice which shall be given by the

Commissioner under the Income Tax Acts shall be signed by the

Commissioner or by a person appointed by him from time to time for such purpose, and every such notice, including a receipt for payment of tax, shall be valid if the signature of the Commissioner or of such person is duly printed, stamped or written thereon:

Provided that any notice in writing under the provisions of the Income Tax Acts to any person requiring him to furnish information to the Commissioner, or any other notice under the Income Tax Acts requiring the attendance of any person or witness before the Commissioner shall be personally signed by the Commissioner or by any person duly authorised by him:

Provided further that any notice given electronically by the Commissioner shall not require to be signed and shall be valid if it is:

(a) made available to that person through the web portal designated by the Commissioner for this purpose; or

(b) sent to that person from any electronic address belonging to the Commissioner, including generic electronic addresses, or belonging to a person authorised by the Commissioner.

(2) A signature attached to any notice and purporting to be the signature of any person so appointed shall be taken to be the signature of that person until the contrary be shown.