- The statement of account shall be furnished by sending the foil to the debtor by registered post, acknowledgement due, at the address entered at the head of the form in accordance with the requirements of rule 8 :Provided that if the debtor or joint-debtors, as the case may be, agreed in writing to accept the foil by personal delivery it shall not be necessary to send it by post.Explanation. - To prepare for posting the foil should be folded into packet form, with the space provided for the address left on the outside. As many foils intended for the same debtor as can be conveniently sent together may be enclosed in one packet. After folding, the open outside edge should be fastened down with a slip marked :-"Form of account under the Regulation of Accounts Act, 1930."The packet thus folded, addressed and stamped should be sent by registered post, acknowledgement due, without any outer cover.
