Section 14(1) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(1)in the case of any company, society or association of individuals, whether incorporated or not,-(a)on the secretary or any director or other principal officer of the company, society or association of individuals, as the case may be, or(b)by sending it by registered post with acknowledgement due addressed to the company, society or association of individuals, as the case may be. at the registered office, or if there is no registered office, at the place where the company, society or association of individuals, as the case may be, carries on business;
