Any notice required to be served on, or given to, any person under this Act or the rules made thereunder shall be deemed to be duly served or given,

(a) if the notice is addressed to that person and is given or tendered to him; or

(b) where that person cannot be found, if it is affixed on some conspicuous part of his last known place of residence or business or is tendered to some adult member of his family; or

(c) if it is sent by registered post or by courier service to that person at his last known place of residence or business; or

(d) by sending by FAX, if the FAX Number is known; or

(e) by sending it by e-mail, if the e-mail address is given by the person by sending it through the portal of the registered dealer in the Kerala Value Added Tax Information System (KVATIS) along with an alert through short message service (SMS) in the phone number declared by the dealer with the department.; or

(f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence or by publication in a newspaper.