- Notwithstanding anything contained in sections 483, 484 and 485,
(a) [] a bill for any municipal tax may be served upon the person liable therefor by sending it by ordinary post with a pre-paid letter under a certificate of posting, addressed to such person at his last known abode or place of business in [Brihan Murnbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).], and every bill so sent shall be deemed to have been served on the day following the day upon which such letter was posted and, in proving such service, it shall be sufficient to prove that the letter was properly addressed and posted under a certificate of posting];
(b) [ a notice of demand may be served by registered post] [This clause was inserted by Bombay 64 of 1953.].