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

(a) by giving or tendering it directly or by a messenger including a courier to such dealer or his manager or agent, or the tax practitioner representing the dealer in the proceeding to which the order or notice relates; or

(b) by giving or tendering it to some adult member of his family, if such dealer or manager or agent is not present at his place of residence or business ; or

(c) by sending it to him by registered post; or

(d) by sending it by fax message or by electronic mail service if any such address is furnished to the Department.

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 modes and the dealer is avoiding its service or that for any other reason, the notice can not be served upon him by any of the above mentioned modes, the said authority may, after recording the reasons for so doing, cause such notice to be served by affixing a copy thereof in some conspicuous place in his office or also upon some conspicuous part of the last notified place of his business, and a notice so served shall be deemed to have been duly served.

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

(3) Where the authority issuing notice is satisfied that there is reason to believe that the dealer or the person to whom the notice is issued is keeping out of the way for the purpose of avoiding service or that for any other reason the notice can not be served in the ordinary way, in such cases, orders may be passed for service by advertisement in a daily newspaper circulating in the locality in which the dealer or the person to whom the notice is issued is last known to have resided, carried on business or personally worked for gain.