Section 28(1) in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
(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.
