Notwithstanding anything contained in sections 352 and 353 a bill for any tax or a notice of demand may be served by sending it by ordinary post with a prepaid letter under a certificate of posting addressed to the appropriate person specified in section 353 at his last known place of residence or business and in proving the service of every bill or notice so sent it shall be sufficient to prove that the letter was properly addressed and posted under a certificate of posting.
CHAPTER XX POWERS, PROCEDURE, OFFENCES AND PENALTIES · Notices, etc
Section 354: Service of bills for tax or notice of demand by ordinary post
The New Delhi Municipal Council Act, 1994
How current this text is
Text as published by India Code (Legislative Department, Ministry of Law and Justice), as on 31 May 2026, with amendments up to the Jan Vishwas (Amendment of Provisions) Act, 2026 (8 of 2026).