Section 6 in Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987
6.
(1)The Inspector shall serve a demand directing the payment of tax due on the person who is liable to pay, within seven days.(2)Such demand may be served by personal service or by affixing a copy thereof on the front main door of the house of that person or through registered post, as may be necessary.
