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[Cites 0, Cited by 0] [Section 61(2)] [Section 61] [Entire Act]

State of Gujarat - Subsection

Section 61(2)(b) in Gujarat Value Added Tax Rules, 2006

(b)When the notice is served by affixing a copy thereof in accordance with the proviso to sub-rule (1), the officer serving it shall return the original to the tax authority which has issued the notice with a report endorsed thereon or annexed thereto, stating the circumstances under which he did so. The officer shall also record the name and address of the person, if any, whom the addressee's office or residence or the building in which his office or residence is located or his place of business was identified, and in whose presence, if any, the copy was affixed. The said officer shall also obtain the signature or thumb impression of the person, if any, identifying the addressee's residence or office or building or place of business.