Section 42(1) in The Goa Tax on Luxuries Rules, 1988
(1)The orders and notices under the Act or under these rules shall be served by one of the following methods, namely:(a)by delivery by hand of a copy of the order or notice to the addressee or to a person declared by him in Form [Lux] [Inserted by the (Amendment) Rules, 2007.] 7 or to his agent duly authorised in this behalf by him or to a person regularly employed by him in connection with the business in respect of which he is registered as a hotelier, or to any adult male member of his family residing with the hotelier;(b)by post:Provided that if upon an attempt having been made to serve any such notice by either of the above said methods, the luxury 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 above mentioned methods, the said authority after recording the reason therefore shall-(A)in the case of an addressee on whom an attempt has been made to serve the notice by post but the notice is returned undelivered by the postal authority for want of proper address or on the ground that the addressee could not be found, cause the notice to be published in a local newspaper.(B)in other cases, cause the notice to be served by fixing a copy thereof,-(i)if the addressee is a hotelier, on some conspicuous part of the hotelier office or the building in which the hotelier office is located or upon conspicuous part of the place of the hotelier's business last intimated to the said authority by the hotelier or of the place where the hotelier is known to have last carried on business, or(ii)if the addressee is not a hotelier, on some conspicuous part of his residence or office or the building in which his residence or office is located, and such service or publication shall be deemed to be as effectual as if notice has been served on the addressee personally:Provided further that where the officer at whose instance the notice is to be served is on enquiry satisfied that the said office, building, place or residence is known not to exist or is not traceable, such officer may be order in writing dispense with the requirement of service of the notice under clause (B) of the last preceding proviso.
