Signature

(1) Every notice to be given by the Board or the Director General under this Act shall be signed by– (a) a member of the Board or the Director General, as the case may be; or (b) a person appointed by the Board or by the Director General for that purpose. (2) A notice is valid if the signature of a member of the Board or of the Director General, or the person appointed ,as the case may be, is duly printed or written on the notice. (3) Notwithstanding sub-section (1), any notice under this Act shall be personally signed by the Director General or a member of the Board or by any person duly authorised by the Director General or the Board, as the case may be, if the notice is– (a) to any person requiring the person to furnish particulars to the Board or to the Director General; or (b) requiring the attendance of any person or witness before the Board or the Director 22 CAP. 51 Tax Administration and Procedure (4) 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.