61.
| (1) Every notice required to be given by the Signature and Commissioner-General, a Deputy Commissioner or an service of notices. Assessor under this Act shall bear the name of the Commissioner-General or Deputy Commissioner or Assessor, as the case may be, and every such notice shall be valid if the name of the Commissioner-General, Deputy Commissioner or Assessor is duly printed or signed thereon. |
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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, his last known place of abode or any place at which he is, or was carrying on or carrying out a taxable activity during the period to which the notice relates. |
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| (3) Any notice sent by post shall be deemed to have been served on the day on which it could have been received in the ordinary course of 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 name printed or signed on any notice or signed on any certificate given or issued for the purposes of this Act, which purports to be the name of the person authorized to give or issue the same, shall be judicially noticed. |
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Sri Lanka Consolidated Acts