Clause 101

All notices, orders, receipts, warrants and other documents of whatsoever nature which the Commissioner is empowered to give by this Act or any regulations made thereunder may be given by any officer or employee authorised thereunto by the Commissioner.

Where any such notice, order, warrant or document requires authentication, the signature or a facsimile thereof of the Commissioner or any officer or employee authorised thereunto by the Commissioner affixed thereto shall be sufficient authentication.