Section 63 in Kerala General Sales Tax Rules, 1963
63. Service of summons, etc.
- The service on a dealer of any summons or order under the Act or these rules may be effected in any of the following ways, namely:-(a)by giving or tendering it to such dealer or manager or agent;(b)if such dealer or his manager or agent is not found, by leaving it at his last known place of business or residence or by giving or tendering it to any adult member of his family; or(c)if the address of such dealer is known to the assessing authority by sending it to him 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 or by publication in a newspaper.
