Service of documents

All documents required by the Act and these Rules to be servedIncome and Business Tax 23 (a) on the Commissioners, shall be served at the Income Tax Office on the Commissioner of Inland Revenue or any person employed by the Commissioners; or (b) on the appellant, at the address for service set out in the Notice of Appeal or any person resident at or belonging to such place, within such time as may be fixed by Rules of the Supreme Court.