Service of notice by Commissioner

84.(1) Any notice authorised or required by this Act to be served on or given to any person by the Commissioner may where the person is

(a) an individual, be served on him by

(i) delivering it to him;

(ii) sending it to him by post addressed to him at his usual or last known place of residence or business; or

(iii) leaving it for him at that place; or

(b) a body corporate or partnership, be served on it by

(i) sending it by post to the proper officer of the company at its principal office; or

(ii) addressing it to the proper officer of the partnership and leaving it at the office of the proper officer.

(2) This section is without prejudice to any other lawful method of serving or giving a notice.

(3) Nothing in subsections (1) and (2) precludes the service of a notice by electronic means.