Tax Administration Act, 2011
R 385
Firearms Control Act, 2000 (Act No. 60 of 2000)Chapter 21 : General provisions143. Service of documents |
(1) | Any notice or other document to be served on or given to any person in terms of this Act may be— |
(a) | delivered by hand to that person; |
(b) | left at that person’s usual or last known place of residence or business; |
(c) | left at an address specified by that person for the purpose of any application made in terms of this Act; |
(d) | posted by certified mail addressed to that person by name at that person’s last known place of residence or business or at a postal address specified by that person for the purpose of any application made in terms of this Act; |
(e) | delivered to any legal representative or other agent of that person who is duly authorised by that person to receive it; |
(f) | if the relevant person is deceased, delivered to that person’s legal representative or to the executor of his or her estate; or |
(g) | if the relevant person is absent from South Africa, delivered to that person’s legal representative or agent in South Africa or served in such manner as may be prescribed by regulation. |
(2) | This section does not apply to notices or other documents served or given during the course of any proceedings in a court of law or to notices in terms of section 122. |