Report No. 38
It has been suggested by the Department1, that in the definition, "delivery" should include delivery into-(i) P.O. Boxes at the post office, and (ii) private letter boxes at the addressee's premises. We have accepted the suggestion as to the first point. The second is already covered by the words "at the house or office of the addressee", in section 3(c).
1. S. No. 96 (Suggestion