The Summons to be issued to the defendant (or defender, in
Scotland) will show the time and place at which he is to appear
before the Commissioners. In most divisions the Clerk to the
General Commissioners will issue the summons to the defendant (or
defender). If the Commissioners request that the signed summons be
issued by the officer of Revenue & Customs send the summons by
Recorded Delivery.
It will not normally be necessary to prove service of a
summons unless the defendant (or defender) fails both to
acknowledge service and to attend when summoned. If the
Commissioners require proof of service, suggest that they adjourn
the hearing and instruct their Clerk to issue a fresh summons in
any way they may consider appropriate. Service of a summons by
ordinary post is thought to be sufficient but the Commissioners may
prefer to use Recorded Delivery.
