Section 56(2) in Chhattisgarh Value Added Tax Rules, 2006
(2)When the officer serving a notice, summons, delivers or tenders a copy of the notice or summons to the addressee personally or to his agent he shall obtain the signature on the original notice, summons of the person to whom it is so delivered or tendered as an acknowledgment of service :Provided that where the addressee or his agent refuses to sign the acknowledgment the serving officer shall affix a copy of the notice, summons on the outer door or some other conspicuous part of the house in which the addressee ordinarily resides or carries on business or personally works for gain.
