Section 50(1) in Bihar Value Added Tax Rules, 2005
(1)Notices under the Act or these rules may be served by any of the following methods, namely -(a)by delivering or tendering a copy of the notice to the addressee or any adult male member or his family residing with him or to his manager, if any, declared under section 22; or(b)by post or by speed post; or(c)by such courier services as are approved by the Commissioner or the Joint Commissioner (Administration) incharge of the concerned division; or(d)by fax or by electronic mail service.Provided that if upon an attempt having been made to serve any such notice by any of the above mentioned methods, the authority under whose orders the notice was issued 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 authority shall order the service of the notice by affixing a copy thereof on some conspicuous part of the addressee's office or the building in which his office is locate or where he normally resides, or upon some conspicuous part or any place or business, office or residence last notified by him and such service shall be as if it has been served on the addressee personally or by publication of such notice in any daily newspaper.
