Section 69(2) in The Maharashtra Value Added Tax Act, 2002
(2)Where any notice, [or communication] [These words were substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 40.] is prepared on any automated data processing system and is properly served on any dealer or person, then the said notice, [or communication] [These words were substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 40.] shall not be required to be personally signed by any officer or person and the said notice, [or communication] [These words were substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 40.] shall not be deemed to be invalid only on the ground that it is not personally signed by any such officer.
