Section 101
Service of notices, etc.
(a)
personally on that person;
(b)
by sending it to that person by registered post; or
(c)
by the electronic service under section 102.
Sales Tax 103
(2)
The notice, direction or other document sent by registered post to a person shall be deemed to have been served on that person at the time at which it would have been delivered to that person in the ordinary course of the post if such notice, direction or other document was addressed—
(a)
in the case of a company, limited liability partnership, firm, society or other body of persons—
(i)
to its registered office;
(ii)
to its last known address; or
(iii)
to any person authorized by it to accept service of process; and
(b)
in the case of an individual, to his last known address.
(3)
Where a person has given his consent for a notice to be served on him through the electronic service, the notice shall be deemed to have been served at the time when the electronic notice is transmitted to his account through the electronic service.