54.
| (1) Every notice given by the Commissioner-General, a Commissioner or a Deputy Commissioner or an Assessor under this Act shall bear the name of the Commissioner-General, Commissioner, Deputy Commissioner or Assessor, as the case may be, and every such notice shall, if the name of the Commissioner-General, Commissioner, Deputy Commissioner or Assessor ,as the case may be. |
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| (2) Every notice given by virtue of this Act may be served on a person either personally or by being delivered at, or sent by post to, an address furnished by him for the put- service of notices or his last known address or ace of abode or to any place at which he is or has been carrying on business: Provided that a notice of assessment shall be served personally or by being sent by registered post to any such address or place as aforesaid. |
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| (3) Any notice sent by post shall be deemed to have been served on the day succeeding the day on which it would in the ordinary course by post. |
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| (4) In proving service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted. |
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| (5) Every notice required by or under this Act to be served on a non-resident person may be served on his agent. |
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| (6) Where any notice or certificate bears the name and official designation to any person and purports to have been issued by him under this Act, it shall be presumed, until the contrary is proved, that on the date of the issue of that notice or certificate a person bearing that name was entitled to that official designation; and the name and office of that person shall be judicially noticed. |
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Sri Lanka Consolidated Acts