64.
| (1) Every notice to be given by the Commissioner-General or an Assessor under this Act shall bear the name of the Commissioner-General or Assessor, as the case may be, and every such notice shall be valid if the name of the Commissioner-General or Assessor is duly printed or signed thereon. |
|
| (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 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 Act, which purports to be the name of the person authorized to give or issue the same, shall be judicially noticed. |
|
| (6) No notice, certificate or other proceeding purporting to be 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 this Act, and if the person to whom such notice or certificate is given or intended to be given or affected thereby is designated therein according to common intent and understanding. |
|
| (7) Without prejudice to the generality of subsection (6) a notice shall not be impeached or affected by reason of a mistake therein as to the name or surname of the person chargeable with the amount, if the notice is duly served on person intended to be charged. |
|
|
Sri Lanka Consolidated Acts