Sessional_Paper_1940 — Page 31

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Provided that any person to whom a notice has been given under the provisions of this Ordinance as precedent partner of a partnership shall be deemed to be the precedent partner thereof unless he proves that he is not a partner in such partnership, or that some other person resident in the Colony is the precedent partner thereof.

(2) Where two or more persons who are not in partner- ship act jointly in any capacity mentioned in sub-section (1), they shall be jointly and severally answerable for doing all such acts, matters, and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity.

officer to act

32. The secretary, manager, or other principal officer of Principal every company or body of persons corporate or unincorporate on behalf of shall be answerable for doing all such acts, matters, or things a company as are required to be done under the provisions of this Ordin- or body of ance by such company or body of persons:

Provided that any person to whom a notice has been given under the provisions of this Ordinance on behalf of a company or body of persons shall be deemed to be the prin- cipal officer thereof unless he proves that he has no connexion with the company or body of persons, or that some other person resident in the Colony is the principal officer thereof.

persons.

of notices.

33.—(1) Every notice to be given by the Commissioner, Signature an Assistant Commissioner, or an Examiner under this Ordin- and service ance shall bear the name of the Commissioner or Assistant Commissioner or Examiner, as the case may be, and every such notice shall be valid if the name of the Commissioner, Assistant Commissioner, or Examiner is duly printed or signed thereon.

(2) Every notice given by virtue of this Ordinance may be served on a person either personally or by being delivered at, or sent by post to, his last known place of abode or any place at which he is, or was during the year to which the notice relates, carrying on business :

Provided that a notice of assessment under section 38 shall be served personally or by being sent by registered post to any such place as aforesaid.

(3) Any notice sent by post shall be deemed to have been served on the day succeeding the day on which it would have been received in the ordinary course by post.

(4) In proving service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.

(5) Every name printed or signed on any notice or signed on any certificate given or issued for the purposes of this Ordinance which purports to be the name of the person authorized to give or issue the same shall be judicially noticed.