A notice of hearing for the purposes of sub-section (10) of Section 18, sub-section (7) of Section 25, sub-section (4) of Section 26, sub-section (7) of Section 27, sub-section (2) of Section 28, sub-section (2) of Section 29, sub-section (4)(d) of Section 30, sub-section (2) of Section 33, subsection (3) of Section 34, sub-section (6) of Section 35, sub-section (1)(d) of Section 37, sub-section (4) of Section 37, sub-section (6) of Section 37, sub-section (1) of Section 40, sub-section (3) of Section 44, sub-section (1) of Section 46, sub-section (1) of Section 67, Section 71 and in any other Section, where the presence of the dealer and persons is required, shall be issued in Form JVAT 302.

The authority prescribed in Rule 57 for the purpose of section(6) of Section 35, sub-section (1) of Section 40, Section 42, sub-section (5) of Section 79, sub-section (4) of Section 80 and Section 81 shall fix a date, ordinarily not less than thirty days from the date of issue of Notice, for producing such accounts and other evidences, as may be required under the said Notice.

For Sections other than those mentioned above the prescribed authority shall fix a date ordinarily not more than thirty days from the date of issue of notice for producing such accounts and other evidences, as may be required under the said Notice.

Provided that the notices can be sent to the dealers by an electronic means through e-mails or by any other electronic media and such shall be treated to be served upon the dealer.