(1) Notices under the Act or these rules may be served by any of the following methods, namely:-

(i) by delivering or rendering a copy of the notice to the addressee or to any adult male member or his family residing with him or to his manager, if any, declared under Section 64.

(ii) by Post or by Speed Post

(iii) by such courier services as approved by the Commissioner or the Additional Commissioner (Administration) In-charge of the division concerned or

(iv) by fax, by e-mail service or by any other electronic means

Provided that if upon an attempt having been made to serve any such notice by any of the above mentioned methods, the authority under whose orders the notice was issued is satisfied that the addressee is keeping out of the way for the purpose of avoiding service, or that for any other reason the notice cannot be served by any of the above mentioned methods, the said authority shall order the service of the notice by affixing a copy thereof on some conspicuous part of the addressee's office or the building in which his place of business(s)/office is located or where he normally resides, or upon some conspicuous part or any place or business, office or residence last notified by him and such service shall be as if it has been served on the addressee personally or by publication of such notice in any daily newspaper.

(2) A notice under sub-section (5) of Section 72 may be served upon the dealer, or the person for the time being in-charge of goods or the person for the time being in-charge of the vehicle on which the goods are loaded by delivering a copy of the notice to such person or in case of refusal to receive notice, by affixation of such notice either on some conspicuous part of his office or residence or on the vehicle on which goods were being transported.

(3) When the serving officer delivers or tenders a copy of the notice to the addressee personally or to his manager or other person on his behalf, he shall require the signature of the person to whom the copy is so delivered or tendered to an acknowledgement of the service endorsed on the original notice. When the notice is served by affixing a copy thereof in accordance with proviso to sub-rule (1), the serving messenger shall return the original to the authority, under whose order the notice was served, with report endorsed thereon or annexed thereto stating that he so 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 the building in which his office is or was located or his place of business or residence was identified and in whose presence the copy was affixed. The serving officer shall also require the signature or thumb impression of the person identifying the addressee's office or building or place of business or residence to his report.

(4) When service is made by post, the service shall be deemed to be effected by properly addressing, pre-paying and posting by registered post the notice, and, unless the contrary is proved, the service shall be deemed to have been effected within fifteen days of issue of such notice.

(5) The authority under whose orders the notice was issued shall, if it is satisfied from the report of the messenger or the postal acknowledgement or by taking such evidence as he deems proper that the notice has not been properly served, he may, after recording an order to that effect direct the issue of a fresh notice:

Provided that if upon service of a notice the person to whom the notice was served files a Time Petition it shall be the duty of such person to inquire about the order passed consequent upon such Time Petition and if a fresh date is fixed on the basis of the time petition filed, no further notice shall be required to be served afresh.