2. [ [Rule 2(1) and (2) substituted for rule 2(a) and (b) by G. O. Ms. No. 506, C.T.&R. E., dated the 13th December 1991.]
(1)The notice referred in sub-section (2).of section 90 shall be sent by the Commissioner, the Joint Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, to the trustee or other persons concerned by registered post with acknowledgement due and shall specify a date before which the explanation shall be submitted and the date on which the explanation be taken into consideration.(2)Where the Commissioner/the Joint Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, who issues the notice referred to in sub-rule (1) is satisfied that the trustee or other person concerned is keeping out of the way for the purpose of avoiding service or that the notice cannot be served in the ordinary way for any other reason, may order the notice to be served by affixing a copy thereof in some conspicuous place in the office and also upon some conspicuous part of the house in which the trustee or other person is known to have last resided or carried on business or personally worked for gain, or in such other manner as the Commissioner, the Joint Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, may think fit.]
