Property Tax Act 1960 · 2020 Revised Edition · Part 8 · Miscellaneous Provisions
65. Receipts, notices, etc., may be given by authorised officer
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All notices, orders, receipts, warrants and other documents of whatsoever nature which the Comptroller or the Chief Assessor, or the SBNB, is empowered to give by this Act may be given by any employee authorised thereunto by the Comptroller or the Chief Assessor, or by any officer of a statutory authority authorised by the SBNB under section 49(9), as the case may be.
Comptroller
“Comptroller” means the Comptroller of Property Tax appointed under section 3 and includes, for the purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 6 and 39, a Deputy Comptroller or an Assistant Comptroller so appointed;
Where any such notice, order, warrant or document requires authentication, the signature or a facsimile thereof affixed thereunto of —
the Comptroller or the Chief Assessor or any employee authorised thereunto by the Comptroller or the Chief Assessor; or
any member of the SBNB or officer of a statutory authority authorised by the SBNB under section 49(9),as the case may be, is sufficient authentication.
Where any notice, order or document is served on any person through the electronic service in accordance with the regulations made under section 66(2), the notice, order or document is deemed to be sufficiently authenticated if it is served on the person by the transmission of an electronic record of it to the person’s account with the electronic service.
electronic service
“electronic service” means the electronic service provided by the Comptroller under section 66(1);