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(1) Unless otherwise provided, a notice or other document to be  given, served or lodged for the purposes of the Act shall be given, served or lodged

(a) in the case of a person other than a body corporate or partnership

(i) by delivering it to the person personally; or

(ii) by sending it by registered post in a letter addressed to the  person at the  person's usual place of residence or business  or, 

(iii) if the person's address is unknown, addressed to the  person's last known place of residence or business; or

(b) in the case of a body corporate

(i) by delivering it to any place in Ghana at which the body carries on business and giving it to a person concerned with the management of, that body employed by that body, or authorised to receive mails; 

(ii) by sending it to the body by registered post addressed to the body at its registered office in Ghana or at any place in Ghana at which the body carries on business; or

(c) in the case of a partnership

(i) by delivering it to any place in Ghana at which the partnership carries on business and giving it to a person apparently concerned with the management of, or apparently employed by, the partnership; or

(ii) By sending it to the partnership by registered post addressed to the partnership at any place in Ghana at which the partnership carries on business.

(2) A notice or document is considered to have been given, served or lodged for  the purposes of the Act if

(a) it is sent to the recipient by facsimile transmission, electronic mail or other similar means of communication at the recipient's facsimile number or electronic mail address last known to the sender; and

(b) A record, generated by the means of transmission, establishes that the notice or document was so sent.

(3) Sub-regulation (2) does not apply in relation to a document given under regulation 37 or 100.

(4) A notice or other document to be given, served or lodged for the purposes of  the Act shall, in the absence of evidence to the contrary, be considered to be given, served  or lodged if it is sent by registered post to the last known place of business or residence of  the person

(a) to whom the notice or other document is required to be given or  served;

(b) With whom the notice or document is required to be lodged, as the case may be.