Duty on Documents and Transfers Act (Cap. 364), article 61

61. (1) A notice given by the Commissioner for the purposes of this Act shall be served on the person to whom it is address ed either personally or by being sent by registered post to his la st known business or private address: Provided that where such notice is not made because the taxpayer could not be found or fo r other reasons attributable t o him and the Commissioner p ublishes a notice in the Gazette and in o ne or more daily newspapers stating that a notice has been made and i nviting the taxpayer to call for it at the Department, then such notice shall also be deemed to have been duly notified. (2) In the case of service by reg istered post, unless the contra ry is proved, the notice shall be deemed to have been served: (a) in the case of a person residing in Malta, not later than the third day succeeding th e day of postage; and (b) in the case of a person not so residing, on the day succeeding that on which the notice would have been received in the ordin ary course by post. PART VI Refund of Duty DUTY ON DOCUMENTS AND TRANSFERS [CAP. 364. 55 Refund of duty. Amended by: XII. 2014.49; XV . 2016.70.