10. The following new section is, hereby inserted immediately after section 10A and shall have effect as section
| 10A.
| | (1) Every notice or notification to be given by the Director-General, a Director of Excise, Deputy Director of Excise or any excise or notification shall be the name of the Director-General, of Excise, Deputy Director of Excise or such excise officer is duly printed or thereon. | | |
| | (2) Every notice or notification given under this Act may be served on person either personally or by being delivered at or sent by post to, his last known place of\ abode or any place at which he is, or was during the period to which the notice relates. | | |
| | (3) Every notice sent by post shall be deemed to have been served on the day succeeding the day on which it would 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. | | |
| | (5) Every name printed or signed on any notice or notification or signed on any certificate given or issued for the purposes of this Act, which purports to be the name of the officer authorized to give or issue the same. shall be judicially noticed, | | |
| | (6) No notice, notification, certificate or other document purporting to be given, or issued in accordance with the provisions of this Act shall be quashed or deemed to be void or voidable, for want of form or be affected by reason of a mistake, defect or omission therein, if the same is in substance and effect in conformity with, or according to, the intent and meaning of the provisions of this Act, and if the person, to whom such notice, notification, certificate or document relates or is affected thereby is designated therein according to common intent and understanding. ", | | |
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Sri Lanka Consolidated Acts