34.    Service of process :

(1)    For the purposes of Ordinance, a written process or communication from the Office shall be deemed to have been duly served upon a respondent or any other person by, inter alia, any one or more of the following methods, namely :

(a)    by service in person through any Staff Member or by any special process-server appointed in the name of the Federal Tax Ombudsman by any authorised Staff Member, or any other person authorised in this behalf.

(b)    by depositing in any mail box or posting in any Post Office a postage-prepaid copy of the process, or any other document under certificate of posting or by registered post acknowledgement due to the last known address of the respondent or person concerned in the record of the office, in which case service shall be deemed to have been effected ten days after aforesaid mailing.

(c)    by a police officer or any Staff Member or nominee of the Office leaving the process or document at the last known address, abode, or place of business of the respondent or person concerned and, if no one is available at the aforementioned address, premises or place, by affixing a copy of the process or other document to the main entrance of such address. and 

(d)    by publishing the process  or document through any newspaper and sending a copy thereof to the respondent or the person concerned through ordinary mail, in which case service shall be deemed to have been effected on the day of the publication of the newspaper.

(2)    In all matters involving service the burden of proof shall be upon a respondent to credibly demonstrate by assigning sufficient cause that he, in fact, had absolutely no knowledge of the process, and that he actually acted in good faith.

(3)    Whenever a document or process from the Office is mailed, the envelope or the package shall clearly bear the legend that it is from the office.