Section 28 in Andhra Pradesh Value Added Tax Appellate Tribunal Regulations, 2005
28. Service of notice on Government.
(1)The notices required to be issued under the Act or the Rules or these Regulations, shall be served in the manner prescribed in Rule 64 of the Andhra Pradesh Value Added Tax Rules, 2005. An Acknowledgment containing the signature of the addressee undelivered or any member of his family or his pleader or his authorized agent or an endorsement by the Postal Authorities to the effect that the notice was refused by the addressee shall unless the contrary is proved, be deemed to be sufficient to hold that the notice was duly served.(2)Where the Tribunal is satisfied that the addressee is evading service or that it is not possible to serve the notice in the ordinary way, it may direct that a copy of the notice shall be affixed on its notice board and another copy on the outer door or some other conspicuous part addressee's office or place of business or last known place of his residence.
