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Formal Consolidation |  2005 RevEd
Receipts, notices, etc., may be given by authorised officer
65.—(1)  All notices, orders, receipts, warrants and other documents of whatsoever nature which the Comptroller or the Chief Assessor is empowered to give by this Act may be given by any employee authorised thereunto by the Comptroller or the Chief Assessor.
[46/96]
(2)  Where any such notice, order, warrant or document requires authentication, the signature or a facsimile thereof of the Comptroller or the Chief Assessor or any employee authorised thereunto by the Comptroller or the Chief Assessor affixed thereto shall be sufficient authentication.
(3)  Where any person has given his consent for any notice, order or document to be served on him through the electronic service, that notice, order or document shall be deemed to be sufficiently authenticated if it is served on him by the transmission of an electronic record of it to his account with the electronic service.
[56
[59/2004]
Informal Consolidation | Amended Act 38 of 2017
Receipts, notices, etc., may be given by authorised officer
65.—(1)  All notices, orders, receipts, warrants and other documents of whatsoever nature which the Comptroller or the Chief Assessor, or the SBNB, is empowered to give by this Act may be given by any employee authorised thereunto by the Comptroller or the Chief Assessor, or by any officer of a statutory authority authorised by the SBNB under section 49(9), as the case may be.
[23/2010 wef 25/10/2010]
(2)  Where any such notice, order, warrant or document requires authentication, the signature or a facsimile thereof affixed thereunto of —
(a)the Comptroller or the Chief Assessor or any employee authorised thereunto by the Comptroller or the Chief Assessor; or
(b)any member of the SBNB or officer of a statutory authority authorised by the SBNB under section 49(9),
as the case may be, shall be sufficient authentication.
[23/2010 wef 25/10/2010]
(3)  Where any notice, order or document is served on any person through the electronic service in accordance with section 66(7), the notice, order or document is deemed to be sufficiently authenticated if it is served on the person by the transmission of an electronic record of it to the person’s account with the electronic service.
[Act 38 of 2017 wef 23/10/2017]