(1) Notice or summons or order under the Act or any rules made thereunder may be served by any of the following methods -

(i) by delivering or tendering to the addressee or his agent by hand of a copy of the notice, summons or order, or

(ii) by post , or

(iii) by courier, or

(iv) by e-mail with digital signature.

Provided that if upon an attempt having been made to serve any such notice, summons or order by any of the above mentioned methods, the authority issuing it is satisfied that the addressee is avoiding the notice or summons or order or that for any other reason, the notice, summons or order can not be served by any of the above mentioned methods, the said authority shall cause such notice, summons or order to be served by affixing a copy thereof -

(a) if the addressee is a dealer, on some conspicuous part of the dealer's office or the building in which his office is located or upon some conspicuous part of any place of the dealer's business last notified by him; and

(b) 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 have been made on the addressee personally.

Provided further that if addressee is not traceable, the said authority shall cause notice, summons and orders to be published in two news papers having circulation in the local area in which he has shown his residence or office in the registration/records available with the department .

(2) When the officer serving a notice or summons delivers or tenders a copy of the notice or summons to the addressee personally or to his agent, he shall obtain the signature with date on the original notice or summons of the person to whom it is so delivered or tendered as an acknowledgment of service.

Provided that where the addressee or his agent refuses to sign the acknowledgment, the serving officer shall affix a copy of the notice or summons on the outer door or some other conspicuous part of the house in which the addressee ordinarily resides or carries on business or personally works for gain.

(3) When the notice or summons is served by affixing a copy thereof in accordance with the proviso to sub-rule (1) or sub-rule (2), the officer serving it shall return the original to the authority which issued the notice or summons with the 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 residence or the building in which his office or residence is located or his place of 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, to his report.

Provided that the officer serving the notice or summons may also record the process of affixing a copy thereof in accordance with the proviso to sub-rule (1) or sub-rule (2), by digital camera and enclose the photograph with the report.

(4) When service is made by post or courier, the service shall be deemed to have been effected by properly addressing, prepaying and posting by registered post with acknowledgment due or courier the notice or summons or order and, unless the contrary is proved, the service shall be deemed to have been effected at the time at which the notice or summons or order would be delivered in the ordinary course by post.

(5) The authority at whose instance the notice or summons or order was issued, shall, if it is satisfied from the report of the messenger or the postal acknowledgment or by taking such evidence it deems proper that the notice, summons or order has been served in accordance with this rule, record an order to that effect. If it is not satisfied that the notice or summons or order has been properly served, it may, after recording an order to that effect, direct the issue of a fresh notice or summons or order.

(6) Summons under the Act or rules made thereunder shall be in form 41-B.

(7) After a Hindu undivided family is partitioned, notice, summons or order, shall be served on the person who was last manager (Karta) of the Hindu undivided family immediately before the partition or if service of notice, summons or order on him is not possible for any reason, then on any adult who was a member of the Hindu undivided family immediately before the partition.

(8) Where a firm or an association of persons is dissolved, notice, summons or order may be served on any person who was a partner (not being a minor) of the firm or member of the association, as the case may be, immediately before its dissolution.

(9) Where any assessment is to be made in respect of a business which has been discontinued, a notice shall be served in the case of a firm or an association of persons, on any person who was a partner of such firm or member of such association at the time of its discontinuance or in the case of a company, on the principal officer thereof.

Explanation - For the purpose of this rule, 'agent' means a person entitled to appear in accordance with the provisions of section 23 of the Act and includes a Manager, Clerk or Mukhtiar of the dealer or a Secretary, Director or Accountant of a company or an adult member of a Hindu undivided family, or any literate employee of a dealer, unless the dealer has informed in writing the name of a person authorised to receive notice, summons or order on his behalf as an agent.