When a local tax document is handed over in person, what must the delivery sheet record about who received it?
General information · Not legal advice
Material to check
In a practice file we look at the delivery sheet itself, to see whose signature or seal appears on it, and at any note the serving officer wrote when that person refused to sign or seal, since paragraph five turns on exactly those two facts.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the requirement as two steps tied to hand-delivery: where a document has been handed over, the signature or seal of the person receiving it must be obtained on the delivery sheet, and where that person refuses either, the fact of the refusal must be entered on the delivery sheet instead.
Another reading notes that the provision speaks only of what the delivery sheet must show once delivery by hand has occurred, and leaves open what weight a sheet carries where the person who signed it is later said not to be the one entitled to receive the document.
Your judgment
Where a delivery sheet bears a signature but the recipient disputes receiving the document, what other papers in the file would show who was present at the hand-over?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change what the delivery sheet must record or to bring hand-delivered documents under electronic recording, or if a decision settles how a refusal on a delivery sheet is proved.