6. Service and signature of notices

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.

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 —

Where the person to whom there has been addressed a registered letter containing any notice which may be given under this Act is informed of the fact that there is a registered letter awaiting 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 awaiting him at a post office.

Every notice to be given by the Collector under this Act shall be signed by the Collector or by some person or persons from time to time authorised by him in that behalf under section 3, and every such notice shall be valid if the signature of the Collector is duly printed or written thereon.

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 under subsection (4).