Section 47(1) in Uttarakhand Value Added Tax Rules, 2005
(1)The service of any notice, summons or order under the Act or the rules may be effected by any of the following methods, namely:(a)by giving or tendering a copy thereof to the dealer or person concerned or to his manager, munim, accountant or agent, or to one of his employees or to any adult member of his family residing with him;(b)[ by registered post or speed post;] [Substituted for the words 'by registered post' vide Notification No. 557/2010 /181 (120)/XXVII(8)/2008, dated 31-12-2010.](c)[ by such courier services as may be approved by the Commissioner; or [Clause (c) & Clause (d) of sub-rule (1) of Rule 47 inserted vide Notification No. 557/2010 / 181 (120)/XXVII(8)/2008, dated 31-12-2010.](d)by transmission of documents electronically including fax message or e-mail.]Provided that if, upon an attempt having been made to serve any such notice, summons or order by either of the abovesaid methods, the authority concerned has reasonable grounds to believe that addressee is evading service or that, for any other reason which in the opinion of such authority is sufficient, service cannot be effected by any of the above said methods, the said authority shall, after recording the reason therefore, cause the notice, summons or order to be served by affixing a copy thereof -(i)if the addressee is dealer, on some conspicuous part the dealer's place of business or the building in which the dealer's place of business is located, or upon some conspicuous part of the place of the dealer's business last intimated to the said authority by the dealer or if the place where the dealer is known to have last carried on business : or the place where the dealer resides: or(ii)if the addressee is not a dealer, on some conspicuous part of his residence or office or the building in which his office or resident is located;and such service shall be deemed to be as effectual as if it had made on the addressee personally.
