නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
(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.