Section 161A: Service of documents

161A. Service of documents (1) Any return, statement or other document required or authorised to be served on or given to, or any payment required to be effected to, the DirectorGeneral shall be forwarded to him so as to reach the office of the DirectorGeneral not later than the due date. (2) Any notice of assessment, determination or other document required to be served on, or given to, any person by the Director-General may be served or given by— (a) delivering it personally to him; (b) leaving it at, or sending it to, his usual or last known residence or place of business; or (c) transmitting it electronically through computer or other mechanical or electronic device. G2 – 75 [Issue 2] Gambling Regulatory Authority Act (3) Where a person— (a) refuses to accept delivery of a document addressed to him; or (b) fails to take delivery of such a document which he has been informed awaits him at a post office, the document shall be deemed to have been served on him on the date on which he refused to accept the letter or was informed that the letter was at the post office. [S. 161A inserted by s. 13 (b) of Act 18 of 2008 w.e.f. 19 July 2008.]