Section 46 in The Bihar Entertainments Tax Rules, 1984
46. Service of Notice.
(1)Notice under the Act or these rules may be served by any of the following methods, namely;(i)by delivery or tender of a copy of the notice to the addressee, or his agent or other person duly authorised to receive,notice on his behalf.(ii)by post:Provided that if upon an attempt having been made to serve any such notice by any of the above mentioned methods, the prescribed authority 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 said officer shall order the service of the notice by affixing a copy thereof on some conspicuous part of the addressee's office or of the building in which his office or entertainment is located, or where the addressee habitually resides or upon some conspicuous part of any place of residence or entertainment or office last notified by the addressee and such service shall be as effectual as if it had been made on the addressee personally.(2)When the serving officer delivers or tenders a copy of the notice to the addressee personally or to his agent or other person on his behalf, he shall require the signature of the person to whom the copy is so delivered or tendered to an acknowledgement of service endorsed on the original copy of the notice. When the notice is served by affixing a copy thereof in accordance with the proviso to sub-rule (1), the serving officer shall return the original to the prescribed authority who issued the notice with a report endorsed thereon or annexed thereto stating that he so affixed the copy, the circumstances under which he did so and the name and address of the person, if any, by whom the office of the addressee or the building in which his office or entertainment is or was located or the residence was identified and in whose presence the copy was affixed. The serving officer shall also require the signature or thumb impression of the person identifying the office, the building, or residence of the addressee to his report.(3)When service is made by post, the service shall be deemed to be effected by properly addressing, prepaying and posting by registered post the notice and, unless the contrary is proved, the service shall be deemed to have been effected at the time at which the notice would be delivered in the ordinary course of post.(4)The authority at whose instance the notice was issued shall, if he is satisfied from the report of the serving officer or the postal acknowledgement or by taking such evidence as he deems proper that the notice has been served in accordance with this rule, record an order to that effect. If he is not satisfied that the notice has been properly served, he may after recording an order to that effect direct the issue of a fresh notice.
