s 65 Receipts, notices, etc., may be given by authorised officer
65.—(1) 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.[23/2010] (2) Where any such notice, order, warrant or document requires authentication, the signature or a facsimile thereof affixed thereunto of —(a) the Comptroller or the Chief Assessor or any employee authorised thereunto by the Comptroller or the Chief Assessor; or (b) 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. [23/2010] (3) 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.[38/2017] [Act 33 of 2022 wef 26/04/2024]