s 130 Service of notices
(1) All notices and other documents for the service of which no special mode is prescribed may be sent by prepaid registered post letter to the last known address of the person to be served therewith or by electronic communication in accordance with the prescribed rules. (2) Where a person has given his consent for a notice or other documents to be served on him through electronic communication, the notice or other documents shall be deemed to have been served at the time when the notice or other documents are transmitted to his account through the electronic communication. Formal Defects