Section 6
Service and signature of notices
of I Ncome Tax (Petroleum) Act
(1)
Except where it is provided by this Act, that service shall be effected either personally or by registered post, a notice may be served on a person either personally or by being sent through the post.
(2)
Where a notice is served by ordinary or registered post, it is deemed to have been served on the day succeeding the day on which the notice would have been received in the ordinary course of post if the notice is addressed —
(a)
in the case of a company incorporated in
Brunei Darussalam, to the registered office of the company;
(b)
in the case of a company incorporated outside
Brunei Darussalam, either to the individual authorised to accept service of process under the Companies Act (Chapter 39), the manager or some other person resident in Brunei Darussalam employed in the management of petroleum operations carried on by such company or the registered office of the company wherever it may be situated.
(3)
Where the person to whom there has been addressed a letter containing a notice given under this Act is informed that there is a registered letter waiting for him at a post office and such person refuses or neglects to take delivery of such registered letter, such notice is deemed to have been served upon him on the date on which he was informed that there was a registered letter waiting for him at that post office.
(4)
Every notice to be given by the Collector under this Act shall be signed by the Collector or by a person authorised by him in that behalf under section 3, and every such notice shall be valid if the signature of the
Collector or of person is duly printed or written thereon.
(5)
Any notice under this Act requiring the attendance of any person or witness before the Collector shall be signed by the Collector or by a person duly authorised by him as aforesaid.