- [(1)] [Renumbered by Notification dated 29-3-2001, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 29-3-2001, page 601, w.e.f. 29-3-2001.] The service of any summons, notice or order under the Act or these Rules may be effected in any one of the following ways; namely:-(a)by giving or tendering the copy thereof to the person addressed or his manager or munim or representative; or(b)if such person or his manager or munim or representative cannot be easily found, by giving or tendering a copy thereof to some adult member of his family; or(c)if the address of such person is known to the authority concerned, by sending a copy thereof by registered post, or(d)if none of the modes aforesaid is practicable, by affixation of a copy thereof in some conspicuous place at his last known place of business or residence, or by publishing in a State level newspaper.(2)[ Notwithstanding anything contained in sub-rule (1), in respect of a dealer, the service of any summons, notice or order under the Act or these Rules may be effected by sending the contents of such summons, notice or, as the case may be, order through e-mail to the dealer and/or his tax consultant to an e-mail address provided by the dealer and such service shall be deemed to be a valid service on such dealer.] [Inserted by Notification dated 29-3-2001, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 29-3-2001, page 601, w.e.f. 29-3-2001.]
