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As enacted
Contents

Part X · Miscellaneous

49. Signature and service of notice

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

Every notice to be given by the Commissioner-General, a Deputy Commissioner-General, Senior

Commissioner,

Commissioner,

Senior

Deputy

Commissioner, Deputy Commissioner or an Assistant

Commissioner under this Act shall bear the name of the

Commissioner-General, the Deputy Commissioner-General,

Senior Commissioner, Commissioner, Senior Deputy

Commissioner, Deputy Commissioner or an Assistant

Commissioner, as the case may be, and every such notice shall be valid if the name of the Commissioner-General, the

Deputy Commissioner-General, the Senior Commissioner, the Commissioner, the Senior Deputy Commissioner, the

Deputy Commissioner or the Assistant Commissioner is duly printed or signed thereon.

(2)

Every notice given by virtue of this Act may be served on a person either personally, by electronic means delivered at, or sent by post to, his last known place of abode or any place at which he is, or during the period to which the notice relates, was carrying on or carrying out a taxable activity.

(3)

Any notice sent by post shall be deemed to have been served on the day on which it could have been received in the ordinary course of post.

(4)

In proving service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.

Read on from s 50

Part XI

Adminstration Provisions

Read on from Part XI

Part XII

General

Read on from Part XII

Schedules