Section 10(1) in The Bombay Motor Vehicles (Taxation of Passengers) Rules, 1958
(1)A notice of demand' under the Act shall be served by any of the following methods, namely :-(a)by delivery or tender of a copy of the notice to the addressee or his agent or any other person duly authorised to receive notice on his behalf;(b)by post under a certificate of posting :Provided that, if upon an attempt having been made to serve any such notice by any of the above mentioned methods, the Tax Officer is satisfied that the addressee is keeping out of the way for the purpose of avoiding service, or that, for any other reason the notice cannot be served by any of the above mentioned methods, the Tax Officer may direct that the notice shall be served by affixing a copy thereof on some conspicuous part of the addressee's place of business or garage or of the building in which his place of business or garage is located, or where the addressee ordinarily resides, or on some conspicuous part of any place of residence or place of business or garage last notified by the addressee, and such service shall be as effective as if it had been served on the addressee personally.
