Section 28 in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
28. Services of notices.
(1)Notices under the Act or rules made thereunder may be served by any of the following methods, namely :-(i)by delivering or tendering a copy of the notice to the addressee or any adult member of his family residing with him or to a person regularly employed by him; or(ii)by registered post.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 reasons, the notice cannot be served by any of the above mentioned methods, the said authority shall order the service of the notice to be effected by affixing a copy thereof on some conspicuous part of the addressee's office or of the building, in which his office is located or where he habitually resides, or upon some conspicuous part of any place of profession, trade, calling, employment, office or residence last notified by him and such service shall be deemed to have been made on the addressee personally.(2)When the serving officer delivers or tenders a copy of the notice to the addressee personally or to any persons referred to in clause (i) of sub-rule (1), he shall require the signature (or thumb impression) of the person to whom the copy is so delivered or tendered to an acknowledgement of service endorsed on the original notice.(3)When the notice is served by affixing a copy thereof in accordance with the proviso to sub-rule (1), the serving officer shall return the original to the authority which issued the notice with a report endorsed thereon or annexed thereto stating that the so affixed the copy, the circumstances under which he did so and the name and address of the person, if any, by whom the addressee's office or the building in which his office is or was located or his place or profession, trade, calling, employment or residence identifying the addressee's office of building or place of profession, trade, calling, employment or residence to his report.(4)When service is made by post, the service shall be deemed to be effective if the notice has been properly addressed and sent by registered post with acknowledgement due and unless the contrary is proved, the service shall be deemed to have been effected at the time at which the notice would have been delivered in the ordinary course of the postal business.(5)The authority under whose orders the notice was issued shall, on being satisfied from the report of the messenger or the postal acknowledgement or by taking such evidence as the deems proper that the notice has been served in accordance with this rule, record the fact and make an order to that effect.(6)If the authority is not satisfied that the notice has been properly served, he may, after recording an order to that effect, direct the issue of a fresh notice.
