SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)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