INCOME TAX ACT 1967 (ACT 53)
PART X - SUPPLEMENTAL
Chapter 3- Miscellaneous




Section 145. Service of notice.




(1) Subject to any express provision of this Act, for the purposes of this Act notices may be served personally or by ordinary or registered post.

(2) A notice relating to tax which is sent by ordinary or registered post shall be deemed to have been served on the person (including a partnership) to whom it is addressed on the day succeeding the day on which the notice would have been received in the ordinary course of post if it is addressed-

[Subs. Act 293: s.22]

(3) Where a person to whom there has been addressed a registered letter containing a notice under this Act-


the notice shall be deemed to have been served upon him on the date on which he was informed that the letter was awaiting him or on which the letter was tendered to him, as the case may be.

[Subs. Act 420: s.13]

(4) For the purposes of subsection (3) an affidavit by the officer in charge of a post office stating that to the best of his knowledge and belief-


shall, until the contrary is proved, be evidence that the addressee has been so informed or that that registered letter has been tendered to him, as the case may be.

[Subs. Act 420: s.13]

Related reading:
[Act 293: s.22; Act 420: s.13]


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