Singapore legislation
Section 25
Section 25
Personal service
(1)
Service of notices and other processes under the provisions of this Act or of any rules made thereunder may be effected on the person to whom they are addressed or are due to be delivered, hereinafter called the noticee, as follows:
by delivering to the noticee a copy of the notice, or by sending a copy by registered post if the address of the noticee is known and there is postal communication with that place; or
by delivering a copy to any person holding a power of attorney from the noticee or to any agent of the noticee legally empowered to accept service or by sending a copy by registered post if the address of that attorney or agent is known and there is postal communication with that place.
(2)
When the serving officer delivers a copy of the notice to the noticee personally or to his attorney or agent he shall require as an acknowledgment of service endorsed on the original notice the signature or right thumb mark of the person to whom the copy is so delivered.
(3)
When —
the noticee or his attorney or agent refuses or is unable to make such acknowledgment; or
the serving officer cannot find the noticee or any person holding a power of attorney from him or any agent legally empowered to accept service of the notice on his behalf,then in either of such cases the serving officer shall deliver the original and copies of the notice to the Collector with an endorsement on the original stating why it has not been served.