DocumentsW
4(1)The application of the seal of the Commissioner is to be authenticated by the signature of—W
(a)the Commissioner, or
(b)any person authorised by the Commissioner for that purpose.
(2)A document purporting to be duly executed under the seal of the Commissioner or to be signed on the Commissioner's behalf may be received in evidence and, unless the contrary is proved, is to be taken to be so executed or signed.