Section 56(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)Notice or summons or order under the Act or any rules made thereunder may be served by any of the following methods :-(i)by delivering or tendering to the addressee or his agent by hand of a copy of the notice, summons or order; or(ii)by post :Provided that if upon an attempt having been made to serve any such notice, summons or order by any of the above mentioned methods, the authority issuing it is satisfied that the addressee is avoiding the notice or summons or order or that for any other reason, the notice, summons or order can not be served by any of the above mentioned methods, the said authority shall cause such notice, summons or order to be served by affixing a copy thereof:-(a)if the addressee is a dealer, on some conspicuous part of the dealer's office or the building in which his office is located or upon some conspicuous part of any place of the dealer's business last notified by him; and(b)if the addressee is not a dealer, on some conspicuous part of his residence or office or the building in which his residence or office is located, and such service shall he deemed to have been made on the addressee personally.
