Section 88 in The Kerala Value Added Tax Act, 2003
88. Service of notice.
- Any notice required to be served on, or given to, any person under this Act or the rules made there under shall be deemed to be duly served or given: -(a)if the notice is addressed to that person and is given or tendered to him; or[by sending it through the portal of the registered dealer in the Kerala Value Added Tax Information System (KVATIS) along with an alert through short message service (SMS) in the phone number declared by the dealer with the department.] [Added by Kerala Act No. 18 of 2016, dated 13.11.2016.](b)where that person cannot be found if it is affixed on some conspicuous part of his last known place of residence or business or is tendered to some adult member of his family; or(c)if it is sent by registered post or by courier service to that person at his last known place of residence or business, or(d)by sending by FAX if the FAX Number is known; or(e)by sending it by e-mail if the e-mail address is given by the person; or(f)if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence or by publication in a newspaper.
