275Judicial notice

275 Judicial notice (1) All courts— (a) must take judicial notice of the seal of a person specified in subsection (2) affixed to a document and, until the contrary is proved, must presume that it was duly affixed; and (b) must take judicial notice of the signature of a person specified in subsection (2) on a document and, until the contrary is proved, must presume that the document was duly signed by the person. (2) The following persons are specified for the purposes of subsection (1)— (b) an Acting Chief Commissioner; (c) a Deputy Commissioner; (d) an Acting Deputy Commissioner; (e) an Assistant Commissioner; (f) an Acting Assistant Commissioner.