Section 50(5) in Bihar Value Added Tax Rules, 2005
(5)The authority under whose orders the notice was issued shall, if it is satisfied from the report of the messenger or the postal acknowledgement or by taking such evidence as he deems proper that the notice has not been properly served, he may, after recording an order to that effect direct the issue of a fresh notice:Provided that if once a notice has been served validly under the provisions of these rules no further notice shall be required to be served afresh during the course of the said proceeding and it shall be duty of the person upon whom the notice has been served to inquire about the order passed or fresh dates fixed, as the case may be, in this regard.
