Section 61(1) in Gujarat Value Added Tax Rules, 2006
(1)The notices under the Act or under these rules shall be served by any one of the following methods, namely: -(a)Delivery by hand of a copy of the notice to the addressee or to a person declared by him in Form 106, or to any other agent duly authorized or an Advocate or a tax practitioner holding authority to appear in the proceeding on behalf of the dealer or to a person regularly employed by him in connection with the business in respect of which he is registered as a dealer, or to any adult member of family residing with the dealer, or(b)by post, or(c)by courier:Provided that if upon an attempt having been made to serve any such notice by the aforesaid method, the Commercial Tax Authority concerned has reasonable grounds to believe that the addressee is evading the service of notice or that for any other reason which in the opinion of such authority is sufficient, the notice cannot be served by any of the aforesaid methods, the authority shall, after recording the reasons therefore cause the notice to be served by affixing a copy thereof -(i)if the addressee is a dealer, on some conspicuous part of the building in which the dealer's office is located, or upon some conspicuous part of the place the dealer's business or residence as last known to the said authority, or(ii)If the addressee is not a dealer, on some conspicuous part of his residence or office of the building in which his residence or office is located and such service shall be deemed to be as effected as if it had been made on addressee personally:Provided further that when a person furnishing return referred to in rule 19, 20, 21 or 22 or the chalan referred to in rule 23 or the return and chalan both mentioned above, to the registering authority and any notice served to such person, it shall be deemed to have been served a valid notice for the purpose of this rule.
