12Legal proceedings in Commissioner's name

12 Legal proceedings in Commissioner's name (1) Legal proceedings may be taken by or against the Commissioner in the name "Commissioner of Territory Revenue''. (2) A person who states that he or she appears in legal proceedings by authority of the Commissioner will be presumed to have that authority, in the absence of evidence to the contrary. (3) The production of an instrument apparently signed by the Commissioner authorising a person to commence proceedings is evidence of the authority of the person to commence the proceedings in the name of the Commissioner.