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THE PUDUCHERRY VALUE ADDED TAX RULE, 2007
CHAPTER XI MISCELLANEOUS

Body 64. Modes of service.-

(1) The service on a dealer of any notice, summons or order under the Act or these rules may be effected either electronically or manually in any of the following ways, namely:-

    (a) by giving or tendering it to such dealer or his manager or agent or the legal practitioner appointed to represent him or to his authorised representative; or

    (b) if such dealer or his manager or agent or the legal practitioner appointed to represent him, or his authorised representative is not found, by giving or tendering it to any adult member of his family; or

    (c) by sending it to the address of the dealer by registered post; or

    (d) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence in the presence of two independent witnesses.

Explanation.-Endorsement by a person who delivers the notice, summons or order of having tendered or given will be proof for the purpose of clause (a) of this sub-rule.

(2) Where any Hindu Undivided Family, firm or other association of persons is partitioned, dissolved or discontinued, notice, summon or order issued under the Act or these rules may be served on any member of the Hindu Undivided Family, any person who was a partner (not being a minor) or member of the association, as the case may be immediately before such partition, dissolution or discontinuance.