Section 354
Service of bills for tax or notice of demand by ordinary post.
The New Delhi Municipal Council Act, 1994
About this Act
An Act to provide for the establishment of the New Delhi Municipal Council and for matters connected therewith or incidental thereto.
Notwithstanding anything
contained in sections 352 and 353 a bill for any tax or a notice of demand may be served by sending it by
ordinary post with a prepaid letter under a certificate of posting addressed to the appropriate person
specified in section 353 at his last known place of residence or business and in proving the service of
every bill or notice so sent it shall be sufficient to prove that the letter was properly addressed and posted
under a certificate of posting.