Section 46(1) in The Bihar Entertainments Tax Rules, 1984
(1)Notice under the Act or these rules may be served by any of the following methods, namely;(i)by delivery or tender of a copy of the notice to the addressee, or his agent or other person duly authorised to receive,notice on his behalf.(ii)by post:Provided that if upon an attempt having been made to serve any such notice by any of the above mentioned methods, the prescribed authority is satisfied that the addressee is keeping out of the way for the purpose of avoiding service, or that, for any other reason the notice cannot be served by any of the above mentioned methods the said officer shall order the service of the notice by affixing a copy thereof on some conspicuous part of the addressee's office or of the building in which his office or entertainment is located, or where the addressee habitually resides or upon some conspicuous part of any place of residence or entertainment or office last notified by the addressee and such service shall be as effectual as if it had been made on the addressee personally.
