Section 50(2) in The Rajasthan Value Added Tax Rules, 2006
(2)Notwithstanding anything contained in sub-rule (1), in respect of a dealer or a person, the Service of any summons, notice or order under the Act or the Rules may be effected by sending the contents of such summons, notice or order as the case may be, to the dealer or to his declared business manager or to his authorized representative, through an e-mail address provided by the dealer or the person, and such Service shall be deemed to be a valid service on such dealer or person.
