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THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XVI : Miscellaneous

Body 208. Service of notice

(1) Any notice which is issued under the provisions of the Act or the rules made thereunder may be served on a dealer or person by any of the following methods, namely:-

    (a) personally upon the addressee, if present;

    (b) by messenger, including a courier;

    (c) by e-mail at the address as disclosed by the dealer at the time of registration or as updated online;

    (d) by displaying it in the dealer's profile in the website of the Directorate;

    (e) by registered post or speed post;

    (f) by affixing a copy of such notice upon some conspicuous part of the last notified place of business of the dealer or person and also in some conspicuous place in the office of the authority issuing the notice :

Provided that a notice under the Act or the rules made thereunder may also be issued or served on behalf of authorities under the Act by any authority as may be authorised by the Commissioner and such a notice shall be treated as a notice validly issued or served by the appropriate authority.

(2) A notice issued in accordance with sub-rule (1), except under clause (e) thereof, upon delivery, or dispatch, or display, or affixation, as the case may be, shall be deemed to have been duly served for the purposes of the Act, and a notice sent by registered post or speed post, shall be deemed to have been served upon the addressee at the expiry of the period normally taken by such a notice in transit unless the contrary is proved.