(1) Notice under the Act or these rules shall be served by one of the following methods,-

(a) by delivery by hand a copy of the notice to the addressee or to his agent or to a person regularly employed by him in connection with the business in respect of which he is registered as a dealer or to any adult member of his family residing with the dealer; or

(b) by registered post, speed post or courier service ; or

(c) by fax message or electronic mail service on the telephone number or e-mail address declared/given by the dealer to the Assessing Authority, at which he has agreed to receive the notice:

Provided that if upon an attempt having been made to serve any such notice by either of the above said methods, the authority concerned has reasonable grounds to believe that the addressee is evading service of notice or that for any other reason which in the opinion of such authority is sufficient that notice cannot be served by any of the above mentioned methods, the said authority shall after recording the reasons thereof cause the notice to be served by affixing a copy thereof-

(i) if the addressee is a dealer, on some conspicuous part of the dealer's office or the building in which the dealer's office is located or upon some conspicuous part of the place of the dealer's business last intimated to the said authority by the dealer or the place where he is known to have last carried on business; or

(ii) if the addressee is not a dealer, on some conspicuous part of his residence or office or the building in which his residence or office is located;

and such service shall be deemed to be as effective as if it has been made on the addressee personally:

Provided further that, where the officer, at whose instance the notice is to be served is, on inquiry, satisfied that the said office, business place or residence is known not to exist or is not traceable, such officer may by order in writing, dispense with the requirement of service of the notice under the preceding proviso.

(2) When the officer serving the notice delivers or tenders a copy of the notice to the dealer or addressee personally or to his agent or to any of the persons referred to in clause (a) of sub-rule (1), he shall require the signatures of the person to whom the copy is so delivered or tendered as endorsed on the original notice, an acknowledgment of service. When the notice is served by affixing a copy thereof in accordance with the first proviso to sub-rule (1), the officer serving it shall return the original to the authority which issued the notice, with a report endorsed thereon or annexed thereto, stating that he has affixed the copy, the circumstances under which he did so and the name and address of the person if any, by whom the addressee's office or residence or the building in which his office or residence is located or his place or business was identified and in whose presence the copy was affixed. The said officer shall also obtain the signature or thumb impression of the person identifying the addressee's residence or office or building or place of business or his report.

(3) When the service is made by post, the service shall be deemed to have been made by properly addressing and preparing the notice and posting it by registered post, speed post or courier service, and unless the contrary is proved, the service shall be deemed to have been effected at the time when the notice would have been delivered in the ordinary course of post. A receipt from the authority/agency, showing the receipt of documents, shall be obtained and placed on the dealer's file.

(4) When the service of scanned or digitally signed notice is made through an e-mail at the e-mail address declared/given by a dealer to the Assessing Authority, the service shall be deemed to have been effected immediately when it is sent by properly addressing the scanned or digitally signed notice or message and reflected as such in the sent mail folder, unless the contrary is proved.

(5) When the service of notice is made by fax on a number previously declared/given by a dealer to the Assessing Authority, the service shall be deemed to have been effected once o.k. report is generated, unless the contrary is proved.

(6) The provisions of the foregoing sub-rules shall be followed in respect of supply of a copy of an order passed under the Act or the said rules, where the order is not accompanied with a notice of demand in Form VAT-N4.