Cap. 364 ст. 61Service of notices.

(1) A notice given by the Commissioner for the purposes of this Act shall be served on the person to whom it is addressed either personally or by being sent by registered post to his last known business or private address: Provided that where such notice is not made because the taxpayer could not be found or for other reasons attributable to him and the Commissioner publishes a notice in the Gazette and in one or more daily newspapers stating that a notice has been made and inviting the taxpayer to call for it at the Department, then such notice shall also be deemed to have been duly notified.

(2) In the case of service by registered post, unless the contrary is proved, the notice shall be deemed to have been served:

(a) in the case of a person residing in Malta, not later than the third day succeeding the day of postage; and

(b) in the case of a person not so residing, on the day succeeding that on which the notice would have been received in the ordinary course by post.