Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in or notiee^f Sections 387 and 388 a bill for any tax or a notice d«mand by of demand may be served by sending it by ordinary ord in«ry post with a pre-paid letter under a certificate of P*st- posting addressed to the appropriate person specified in Section 388 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. powers ii