Malaysia legislation
Section 49
Section 49
New section 86a
The principal Act is amended by inserting after section 86
the following section:
“Service of summons 86a. (1) Every summons issued by a court against any person in connection with any civil or criminal proceedings under this Act may be served on the person named therein—
(a)
by delivering the summons to the person or any adult member of his family or any of his servants residing with him at his usual or last-known place of residence;
Service Tax (Amendment)
(b)
by leaving the summons at his usual or last-known place of residence or business in an envelope addressed to the person;
(c)
by sending the summons by registered post addressed to the person at his usual or last-known place of residence or business; or
(d)
where the person is a company, a limited liability partnership, a firm, a society, an association or other body of persons—
(i)
by delivering the summons to the secretary or other like officer of the company, limited liability partnership, firm, society, association or other body of persons at its registered office or principal place of business; or
(ii)
by sending the summons by registered post addressed to the company, limited liability partnership, firm, society, association or other body of persons at its registered office or principal place of business.
(2)
Any summons sent by registered post to any person in accordance with subsection (1) or by delivering the summons to the person or to any adult member of his family or any of his servant residing with him shall be deemed to be duly served on the person.
(3)
When a summons issued by a court is served, an affidavit of the service purporting to be made before an officer duly authorized to administer an oath shall be admissible in evidence.”.
Amendment of section 91