SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

PART II - RETURNS  

REGULATION 10   ANNOTATIONS ON RETURNS  

10(1)   [Commissioner's power]  

The Commissioner may cause or permit his officers to make on any return such marks, figures and annotations as he thinks fit.

10(2)   [Method used]  

The marks, figures and annotations shall be made in ink which is different in colour from the ink used in the return and, except in the case of a date stamp, shall be initialled, by the officer making them.