Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 53

53. (1) Where any prosecution has been instituted by an officer in the name of
the Commissioner or a Deputy Commissioner, the prosecution shall, unless the
contrary is proved, be deemed to have been instituted by the authority of the
Commissioner or the Deputy Commissioner, as the case may be.

(2) The production of a telegram purporting to have been sent by the
Commissioner or a Deputy Commissioner and to authorize an officer to institute
a prosecution is sufficient evidence of the authority of the officer to
institute the prosecution in the name of the Commissioner or Deputy
Commissioner, as the case may be.