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Andhra Pradesh Value Added Tax Rules, 2005
CHAPTER - XIII : MISCELLANEOUS

Body 64. Mode of Service of orders and notices.

1) Unless otherwise provided in the Act, or these Rules, a notice or other document required or authorized under the Act or these Rules to be served shall be considered as sufficiently served,-

    (a) on a person being an individual other than in a representative capacity if,-

      (i) it is personally served on that person ; or

      (ii) it is left at the person' usual or last known place of residence or office or business in the State; or (iii) it is sent by registered post to such place of residence, office or business, or to the person' usual or last known address in the State; or

    (b) on any other person if,-

      (i) it is personally served on the nominated person ; or

      (ii) it is left at the registered office of the person or the person' address for service of notices under the Act; or

      (iii) it is left at or sent by registered post to any office or place of business of that person in the State;

      (iv) where it is returned unserved, if it is put on board in the office of local chamber of commerce or traders association.

    (c) or by e_mail to the e_mail I.D. furnished by the dealer.

2) The certificate of service signed by the person serving the notice shall be evidence of the facts stated therein.