CHAPTER XI

SERVICE OF NOTICE

61. Notices

(1) The notices under the Act or under these rules shall be served by any one of the following methods, namely: -

(a) Delivery by hand of a copy of the notice to the addressee or to a person declared by him in Form 106, or to any other agent duly authorized or an Advocate or a tax practitioner holding authority to appear in the proceeding on behalf of the dealer 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 family residing with the dealer, or

(b) by post, or

(c) by courier:

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

(i) if the addressee is a dealer, on some conspicuous part of the building in which the dealer's office is located, or upon some conspicuous part of the place the dealer's business or residence as last known to the said authority, or

(ii) If the addressee is not a dealer, on some conspicuous part of his residence or office of the building in which his residence or office is located and such service shall be deemed to be as effected as if it had been made on addressee personally:

Provided further that when a person furnishing return referred to in rule 19, 20, 21 or 22 or the chalan referred to in rule 23 or the return and chalan both mentioned above, to the registering authority and any notice served to such person, it shall be deemed to have been served a valid notice for the purpose of this rule.

(2) (a) When the officer serving a 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 obtain the signature of the person to whom the copy is so delivered or tendered as an acknowledgement of service of the original notice.

(b) When the notice is served by affixing a copy thereof in accordance with the proviso to sub-rule (1), the officer serving it shall return the original to the tax authority which has issued the notice with a report endorsed thereon or annexed thereto, stating the circumstances under which he did so. The officer shall also record the name and address of the person, if any, 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, if any, the copy was affixed. The said officer shall also obtain the signature or thumb impression of the person, if any, identifying the addressee's residence or office or building or place of business.

(c) When service is made by post, the service shall be deemed to be effected by properly addressing or preparing the notice and posting it by registered post with acknowledgement due, and unless the contrary is proved, the service shall be deemed to have been effected at the time at which the notice would be delivered in the ordinary course of post.