Section 28(1) in Andhra Pradesh Value Added Tax Appellate Tribunal Regulations, 2005
(1)The notices required to be issued under the Act or the Rules or these Regulations, shall be served in the manner prescribed in Rule 64 of the Andhra Pradesh Value Added Tax Rules, 2005. An Acknowledgment containing the signature of the addressee undelivered or any member of his family or his pleader or his authorized agent or an endorsement by the Postal Authorities to the effect that the notice was refused by the addressee shall unless the contrary is proved, be deemed to be sufficient to hold that the notice was duly served.
