Section 61(1)(a) in Gujarat Value Added Tax Rules, 2006
(a)Delivery by hand of a copy of the notice to the addressee or to a person declared by him in Form 106, or to any other agent duly authorized or an Advocate or a tax practitioner holding authority to appear in the proceeding on behalf of the dealer or to a person regularly employed by him in connection with the business in respect of which he is registered as a dealer, or to any adult member of family residing with the dealer, or