15. The following new sections are hereby inserted immediately after section 93, and shall have effect as sections 93A and 93B respectively, of the principal enactment:-
| 93A.
| | (1) Every notice to be given by the Commissioner or an Assessor under this Ordinance shall bear the name of the Commissioner or Assessor, as the case may be, and every such notice shall be valid if the name of the Commissioner or Assessor is duly printed or signed thereon. | | |
| | (2) Every notice given by virtue of this Ordinance 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 business. | | |
| | (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. | | |
| | (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 signed on any certificate given or issued for the purposes of this Ordinance, 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