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State of Odisha - Section

Section 24 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000

24. Service of notice.

- The service of any notice which is issued under the provisions of the Act, or these rules or which is required to be issued for carrying out the purposes of the Act, may be effected on a person or an employer in any of the following manner, namely :
(a)by giving or tendering it to such person or employer or his manager or agent in person; or
(b)by leaning it at his last known place of business or residence if such person or employer or manager or agent is not available; or
(c)by sending it to such person or employer by registered post; or
(d)by affixing it in some conspicuous place at the last known place of work or business or residence of person or employer; or
(e)by publishing in the local Newspaper wherever it is considered necessary.
Chapter-IX