Section 42(1)(a) in The Goa Tax on Luxuries Rules, 1988
(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;