Report No. 11
157. Section 106.-
We have abolished the present distinction in section 106 based on the places of business and substituted two simpler rules1-one relating to service of notice by post and the other relating to service otherwise than by post, say, by messenger. The latter mode will, of course, be permissible only when the two parties reside or carry on business at the same place. The provisions proposed by us will obviate all the controversy arising out of the expression 'next post'.
1. Section 99, ibid.