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Issues: Whether service of a show cause notice on a neighbour or on the appellant's brother could amount to valid service on the appellant under the statutory service provisions.
Analysis: The notice was not delivered to the appellant, his authorised agent, or sent in the manner prescribed by law. Service on a neighbour, who was neither an employee nor an agent, and transmission of the notice through the brother did not satisfy the statutory requirement of service.
Conclusion: Such service was invalid and could not be treated as service on the appellant.