Section 21 in Tamil Nadu Entertainments Tax Act, 1939
21. [ Automation. [Substituted by Act No. 16 of 2015, dated 13.10.2015, published dated 14.10.2015.]
(1)The Government may, by Notification, provide that the provisions contained in the Information Technology Act, 2000 (Central Act 21 of 2000) and the Rules made and directions given under the said Act, including the provisions relating to digital signatures, electronic governance, attribution, acknowledgement and dispatch of electronic records, secure electronic records and secure digital signatures and digital signature certificates as are specified in the said notification, shall, insofar as they may, as far as feasible, apply to the procedures under this Act.(2)Where any notice or communication is prepared on any automated data processing system and is properly served on any proprietor or person, such notice or communication shall not be required to be personally signed by any officer or person and shall not be deemed to be invalid only on the ground that it is not personally signed by any such officer.]
