Section 13 in Submission of Budgets, Deposits, Accounts, Returns or Other Information Rules
13. Affixture of notice, if the addressee is not available or refuses to receive notice.
- If the Commissioner, [the Joint Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be] [Substituted by G. O. Ms. No. 275, C. T. & R. E dated the 16th July 1997.], is satisfied that the person to whom a notice is sent willfully absents himself from his residence or refuses to receive the notice, he may order that the notice shall be affixed on the front door or other conspicuous place in his usual place of residence. If the person has changed his residence, the notice shall be sent to the changed address, if it is known, or a copy of the notice shall be affixed on the front door or other conspicuous place of the last known residence. On such affixture he may declare that there has been sufficient service.
