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Delivery, service and evidence of notices and forms.
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542.—(1) Any directions which have been allowed by the Special Commisioners with reference to the time and manner of fixing, delivering or otherwise serving notices, and the persons on whom they are to be served, shall, when given by the inspector to the Collector, be observed by him.
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(2) Any notice which under this Act is authorised or required to be given by the Revenue Commissioners or an inspector or other officer of the Revenue Commissioners may be served by post:
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Provided that any other notice or document to be given, served, sent or delivered, under this Act or any Act relating to income tax, may be served by post in such cases as the Revenue Commissioners direct by regulations to be made by them for the purpose.
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(3) A notice or form which is to be served on a person may be either delivered to him or left at his usual or last known place of abode:
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Provided that any notice or other document to be given, served, sent or delivered to or on an employed person may be served by post at his place of employment.
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(4) Any notice which under this Act is authorised or required to be given by the Revenue Commissioners may be signed and given by an officer of the Revenue Commissioners authorised by them for the purpose of giving notices of the class to which the notice belongs and, if so signed and given, shall be as valid and effectual as if signed under the hands of the Revenue Commissioners and given by them.
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(5) Prima facie evidence of any notice given under this Act by the Revenue Commissioners or an inspector or other officer of the Revenue Commissioners may be given in any proceedings by production of a document purporting to be a copy of the notice, and it shall not be necessary to prove the official positions or position of the persons or person by whom the notice purports to be given or, if it is signed, the signatures or signature or that the persons or person signing and giving it were or was authorised so to do.
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(6) Notices to be given or delivered to, or served on, the Special Commissioners shall be valid and effectual if given or delivered to or served on their Clerk.
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(7) This section shall have effect notwithstanding any other provision of this Act.
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