Section 217: Forms and notices; authentication of documents

217. Forms and notices; authentication of documents.—(1) Forms, notices, returns, statements, tables and other documents required under this Ordinance may be in such form as determined by the 1[Board] for the efficient administration of this Ordinance and publication of such documents in the official Gazette shall not be required. (2) The Commissioner shall make the documents referred to in sub- section (1) available to the public in the manner prescribed. (3) A notice or other document issued, served or given by the Commissioner under this Ordinance shall be sufficiently authenticated if the name or title of the Commissioner, or authorised 2[Officer of Inland Revenue], is printed, stamped or written on the notice or document3[or if it is computer generated and bears the authentication in the manner prescribed by the Board].

Effective date: 2001-09-13

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