ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART X - MISCELLANEOUS
Section 77. Service of notice.
(1) Subject to any express provision of this Enactment, for the purposes of this Enactment notices may be served personally or by ordinary or registered post.
(2) A notice relating to zakat which is sent by ordinary or registered post shall be deemed to have been served on the person (including a partnership) to whom it is addressed on the day succeeding the day on which the notice would have been received in the ordinary course of post, if it is addressed –
(a) in case of a company, partnership or body or persons having a registered office in Malaysia –
(i) to that registered office;
(ii) to its last known address; or
(iii) to any person authorized by it to accept service of process;
(b) in the case of a company, partnership or body of persons not having a registered office in Malaysia –
(i) to any registered office of the company, partnership or body (wherever that office may be situated);
(ii) to the principal place of business or other activity' of the company, partnership or body (wherever that place may be situated); or
(iii) to any individual authorized (by or under the law of any place where the company, partnership or body is incorporated, registered or established) to accept service of process; and
(c) in the case of an individual, to his last known address.
(3) Where a person to whom there has been addressed a registered letter containing a notice under this Enactment –
(a) is informed that there is a registered letter awaiting him at a post office; and
(b) refuses or neglects to take delivery of the letter, the notice shall be deemed to have served upon him on the date on which he was informed that the letter was awaiting him.
(4) For the purposes of subsection (3), an affidavit by the officer in charge of a post stating that to the best of his knowledge and belief there has been delivered to the address appearing on a registered letter a post office notification informing the addressee that there is a registered letter awaiting him shall, until the contrary is proved, be evidence that the addressee has been so informed.