115Court must take judicial notice of signature of Commissioner etc.

#### 115 Court must take judicial notice of signature of Commissioner etc. (1) A court must take judicial notice of the signature of a person who holds or has held the office of Commissioner, Second Commissioner or Deputy Commissioner, if that signature appears on any official document in connection with the sales tax law. (2) In this section, court includes a tribunal and any judge or person acting judicially or authorised by law or consent of parties to hear, receive and examine evidence.