(1) The Commissioner
may authorise a person holding or acting in the office of Deputy or Assistant
Commissioner generally, and any person specifically, to execute any document
on behalf of the Commissioner, and a person so authorised may give effect to
the authorisation.
(2) Where a person
holding or acting in the office of Deputy or Assistant Commissioner has been
authorised generally, under subsection (1) to execute any document on behalf
of the Commissioner, that document may be executed in the name and on behalf
of that Deputy or Assistant Commissioner by any other person to whom
section 4(3) refers who is authorised, generally or specifically, in writing
by that Deputy or Assistant Commissioner to do so.
(3) A document
purporting to be executed as referred to in subsection (1) or (2) shall be
deemed to have been duly executed by the Commissioner unless it is proved that
the person who executed it was not duly authorised as referred to in
subsection (1) or (2), as the case may be, and shall be admissible in evidence
in any proceedings in the same way as it would be if it had been executed by
the Commissioner.
(4) The provisions of
this section do not have effect or operation to the extent of any
inconsistency with any delegation conferred upon the Commissioner by the
Commission.