No. 21. Income Tax. 1967.

 showing that the tax has been paid or that satis-
 factory arrangements have been made therefore;
 and
 (e) for any other matter or thing, whether similar or
 not to those abovementioned, in respect of which
 it may be expedient to make rules for the purpose
 of carrying this Ordinance into execution.
 (2) All rules purporting to be made in pursuance of this
 section shal be published in the Gazette and shall come into
 operation on such publication or at such other time as may be
 stated in such rules.

 Forms. 45. (1) Any form prescribed by this Ordinance, or pre-
 scribed by any rule made under the authority of this Ordinance,
 with such variations and additions as the circumstances of the
 particular case may require, or forms to the like effect, may be
 used in the cases to which they respectively apply, and shall be
 deemed good, valid and sufficient.
 (2) Unless or until forms are prescribed any document
 required or used for the purposes of this Ordinance may be in
 such form as the Comptroller, or in Court matters the Court,
 Judge or Magistrate may prescribe or approve\ or use.
 (3) It shall not be necessary to publish in the Gazette
 any form prescribed or to be used under the authority of this
 Ordinance and when a rule prescribes forms, it shall be suffi-
 cient to describe such forms in the rule and to indicate the place
 at which such forms may be seen or obtained.

 Signature on 46. (1) Every notice to be given by the Comptroller under
 notices. this Ordinance shall be signed by him or by a person from time
 to time appointed by him for that purpose, and every such notice
 shall be valid if the signature of the Comptroller is duly printed
 or written thereon.
 (2) Any notice given by the Commissioners may be
 signed by one Commissioner or other person appointed by them
 for that purpose.
 (3) A signature attached to any notice and purporting
 to be the signature of any person so appointed shall be taken
 to be the signature of that person until the contrary be shown.

 Service of 47. Notice may be served on a person either personally
 notices. or by being sent through registered post to his last known busi-
 ness or private address, and shall in the latter case be deemed