INCOME TAX ACT 1967 (ACT 53)
PART X - SUPPLEMENTAL
Chapter 3- Miscellaneous
Section 146. Authentication of notices and other documents.
(1) Subject to subsection (2), every notice or other document issued, served or given for the purposes of this Act by the Director General or an authorized officer shall be sufficiently authenticated if the name and office of the Director General, the Director of Inland Revenue, Sabah, or the Director of Inland Revenue, Sarawak, is printed, stamped or otherwise written thereon.
(2) Where this Act provides for a notice, certificate or other document to be under the hand of any officer, the notice, certificate or document shall be signed in manuscript by that officer.
(3) A notice, certificate or other document issued, made, served or given for the purposes of this Act and purporting to be signed in manuscript by the Director General or an authorized officer shall be presumed, until the contrary is proved, to have been so signed.
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