194.
| (1) Every notice to be given by the Commissioner-General, a Deputy Commissioner, or an 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 during the year to which the notice relates, carrying on business: Provided that a notice of assessment under section 163 shall be served personally or by registered letter sent through the post to any such 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 have been received 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 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