The Municipal Corporations (Assessment Appeals) Rules (177/1946)

4. (1) A copy of the notice of appeal must be served, within the time allowed for appealing, on each of the following persons, not being the appellant, that is to say :-

(a) the Council;

(b) the owner of the premises concerned;

(c) the occupier of the premises concerned.

(2) Service on the Council may be effected by leaving a copy of the notice of appeal with the Town Clerk of the Municipal Corporation concerned.