Section 87 in The Kerala Agricultural Income Tax Act, 1991
87. Service of notice generally.
(1)Any notice required to be served on, or given to any person under this Act or the rules made thereunder, shall be deemed to be duly served or given, if it is served in anyone of the following ways:-(a)if the notice is addressed to that person and is given or tendered to him; or(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 any audit member of his family; or(c)if it is sent by registered post to that person at his last known place of residence or business.(2)Any such notice or requisition may be addressed: -(a)in the case of a firm to any partner of the firm;(b)in the case of a local authority or a company, to the principal officer thereof;(c)in the case of any other association or body of individuals to the principal officer thereof or any member;(d)in the case of any other person (not being an individual) to the person who manages or controls its affairs.
