DEMO|

The Assam Value Added Tax Rules, 2005.
CHAPER-XII : REPEAL AND SAVINGS

Body 60. Service of notice.

(1) Any notice which is issued under the provisions of the Act or the rules made there-under 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 registered post or under the certificate of posting :

Provided that if the authority issuing the notice is satisfied that an attempt has been made to serve a notice by any of the above mentioned methods and the dealer is avoiding service or that for any other reason the notice cannot be served upon him by any of the above mentioned methods, the said authority may, after recording his reasons for so doing, cause such notice to be served by affixing a copy thereof in some conspicuous place in his office and also upon some conspicuous part of the last notified place of business of the dealer, and a notice so served shall deemed to have been duly served.

(2)  When a notice is sent by registered post or under the certificate of posting, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by a registered letter or a letter posted under the certificate of posting in transit unless the contrary is proved.