(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:

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.