SECTION PART I.- PRELIMINARY 1. Short title 2 ... - Lexadin

Signification
and execution
of powers,
duties, etc.
First
Schedule
powers or duties specified in the First Schedule to this Act, may be
signified under the hand of the Chairman of the Board, or of an officer of
the Federal Inland Revenue Department who has been authorised by the
Board to signify from time to time, anything done or to be done by the
Board in respect of such powers or duties.
(2) Any authorisation given by the Board under or by virtue of this
Act shall be signified under the hand of the Chairman of the Board
unless such authority is notified in the Federal Gazette.
(3) Subject to subsection (1) of this section, any notice or other
document to be given under this Act shall be valid if-
(a) it is signed by the Chairman of the Board or by any person
authorised by him; or
(b) such notice or document is printed and the official name of
the Board is duly printed or stamped thereon.
(4) Every notice, authorisation or other document purporting to be a
notice, authorisation or other document duly given and signified, notified
or bearing the official name of the Board, in accordance with the
provisions of this section, shall be deemed to be so given and signified,
notified or otherwise without further proof, until the contrary is shown.
Official
secrecy, etc.
5. (1) Every person having any official duty or being employed in the
administration of this Act shall regard and deal with all documents,
information, returns, assessment lists and copies of such lists relating to
the income, chargeable profits or items thereof of any company, as secret
and confidential.
(2) Every person having possession of or control over any documents,
information, returns or assessment lists or copies of such lists relating to
tax or petroleum operations or the amount and value of chargeable oil
won by any company, who at any time communicates or attempts to
communicate such information or anything contained in such documents,
returns, lists, or copies to any person-
(a) other than a person to whom he is authorised by the Minister
to communicate it; or
(b) otherwise than for the purpose of this Act or of any Act or
law, relating to a tax upon income, in force in any part of
Nigeria,
shall be guilty of an offence.
- 424 -