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CHAPTER - XI
FURNISHING OF DOCUMENTS; SERVICE OF DOCUMENTS;
FORMS AND NOTICES
73. Furnishing of documents and returns etc.- (1) This rule applies for the purposes of furnishing of documents under the Ordinance or these rules.
(2) Except as provided in the Ordinance or these rules, any application, statement or other document to be furnished to the Commissioner shall be furnished in the following manner, namely:-
(a) by post or courier service;
(b) delivered by hand to the officer having jurisdiction over the person or to such other officer as the Commissioner may specify; or
(c) on computer media or by electronic transmission in accordance with specified software or other requirements of the Commissioner or Regional Commissioner as the case may be, also prescribing safety valves and security and verification consideration.
(3) A return, statement, certificate, application or other document furnished by a person that includes the electronic signature of the person or the person’s representative shall be taken to be signed by that person.
(4) A person who furnishes a return, statement, certificate, application or other document by electronic transmission which includes the electronic signature of another person who has not consented to the inclusion of the signature shall commit an offence punishable on conviction with a fine or imprisonment not exceeding one year, or both.
(5) In this section, “electronic signature” means the unique identification, in electronic form, that is approved by the Commissioner or Regional Commissioner for use by the person or the person’s representative.
74. Service of documents electronically.- (1) This rule applies for the purposes of the service of documents under the Ordinance or these rules.
(2) Where a person has notified the Commissioner in writing of an electronic address for service of documents under the Ordinance or rules, a document required to be served on the person by the Commissioner or Regional Commissioner shall be considered sufficiently served if sent to that address.
(3) For the purposes of sub-rule (2), a document is considered sent to an electronic address if the sender receives -
(a) in the case of a message sent to a facsimile number, confirmation from the sending facsimile machine that the transmission is sent; and
(b) in the case of a message sent to an electronic mail address, confirmation from the server of the recipient that the message has been received.
(4) In this rule -
(a) “document” means any notice, order or requisition under the Ordinance; and
(b) “electronic address” means a facsimile number or electronic mail address.
75. Forms and notices.- Any order, notice, assessment, computation or other document required to be issued under the Ordinance or these rules may be generated by computer and the order, notice, assessment, computation or other document shall not require the signature of the taxation officer whose name and designation is specified thereon.
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