Notwithstanding anything contained in sections 365 and 366 a bill for

any tax or a notice of demand may be served by sending it by ordinary post with a pre-paid letter under a certificate of posting addressed to the appropriate person specified in section 366 at his last known place of residence or business and in proving the serving of every bill or notice so sent, it shall be sufficient to prove that the matter was properly addressed and posted under a certificate of posting.