Notices or requisitions under the Act or the Rules may be served by any of the following methods :-(a)by delivery to the addressee or his agent, by hand a copy of the notice or by registered post.Provided that if upon an attempt having been made to serve any such notice or requisition by any of the above mentioned methods, the Superintendent of Taxes concerned is satisfied that the dealer, evading the service of a notice or requisition or that for any other reasons, the notice or requisition can not be served by any of the above mentioned methods, the said authority shall cause such notice or requisition to be served by affixing a copy thereof on some conspicuous place in his office and also upon some conspicuous part of the last declared place or premises of the dealer and such service shall be as effectual as if it has been made on the dealer personally.
