149. Service of notices or documents
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(1) Where, under this Act, any notice or other document is required or authorised to be served on or given to any person by the Comptroller, such notice or other document is sufficiently served—
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(a) in the case of a person other than a company, a body of persons or a partnership if—
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(i) personally served on him or her,
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(ii) left at his or her address for service of notices, or
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(iii) sent by post to such address for service of notices;
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(b) in the case of a company if—
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(i) personally served on the principal officer of the company,
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(ii) left at or sent by post to the company's address appointed under section 92 for service of notices under this Act, or
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(iii) where no address for service of notices has been appointed, left at or sent by post to any office or place of business of the company;
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(c) in the case of a partnership if—
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(i) personally served on the precedent partner or agent of the partnership,
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(ii) left at or sent by post to the partnership's address appointed under section 93 for service of notices under this Act, or
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(iii) where no address for service of notices has been appointed, left at or sent by post to any office or place of business of the partnership;
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(d) in the case of a body of persons if left at or sent by post to the address for service of notices of that body.
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(2) Where any notice is served on any person—
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(a) requiring the personal attendance of that person before the Comptroller, under section 87; or
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(b) appointing that person the agent of some other person for the payment of tax, under section 127,
the provisions of subsection (1) relating to service by post shall be construed as service by registered post.
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(3) Any notice served by post in accordance with this section is considered to be served, in the case of—
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(a) a person resident in Saint Lucia, 7 days; and
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(b) a non-resident, 30 days,
after the date upon which such notice was posted.