Section 28(4) in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
(4)When service is made by post, the service shall be deemed to be effective if the notice has been properly addressed and sent by registered post with acknowledgement due and unless the contrary is proved, the service shall be deemed to have been effected at the time at which the notice would have been delivered in the ordinary course of the postal business.
