Section 10 in The Bombay Motor Vehicles (Taxation of Passengers) Rules, 1958
10. Manner of serving notice of demand.
(1)A notice of demand' under the Act shall be served by any of the following methods, namely :-(a)by delivery or tender of a copy of the notice to the addressee or his agent or any other person duly authorised to receive notice on his behalf;(b)by post under a certificate of posting :Provided that, if upon an attempt having been made to serve any such notice by any of the above mentioned methods, the Tax Officer is satisfied that the addressee is keeping out of the way for the purpose of avoiding service, or that, for any other reason the notice cannot be served by any of the above mentioned methods, the Tax Officer may direct that the notice shall be served by affixing a copy thereof on some conspicuous part of the addressee's place of business or garage or of the building in which his place of business or garage is located, or where the addressee ordinarily resides, or on some conspicuous part of any place of residence or place of business or garage last notified by the addressee, and such service shall be as effective as if it had been served on the addressee personally.(2)Where an officer serving notice (hereinafter in this rule referred to as the "serving officer") delivers or tenders a copy of the notice to the addressee personally or to his agent or any other person duly authorised to receive notice on his behalf, the serving officer shall require the addressee or any other person to whom the copy is so delivered or tendered to put his signature on an acknowledgement of service endorsed on the original notice and the addressee or such person shall comply with such requirement. When the notice is served affixing a copy thereof in accordance with the proviso to sub-rule (1), the serving officer shall return the original to the Tax Officer who issued the notice with a report endorsed thereon or annexed thereto stating that he so affixed the copy, the circumstances under which he did so and the name and address of the person, if any, by whom the place of business or garage of the addressee, or the building in which his place of business or garage is or was located, or the place where the addressee ordinarily resides or resided was identified and in whose presence the copy was affixed. The serving officer shall also require the person identifying the place of business or garage or residence of the addressee to put his signature or thumb impression on his report, and such person shall comply with such requirement.(3)When the notice is served by post, the service shall be deemed to be effected by properly addressing, pre-paying and posting under a certificate of posting, the notice, and unless the contrary is proved; the service shall be deemed to have been effected at the time at which the notice would be delivered in the ordinary course of post.(4)The Tax Officer at whose instance the notice was issued shall, if he is satisfied from the report of the serving officer or the postal acknowledgement or by taking such evidence as he deems proper, that the notice has been served in accordance with the rule, record an order to that effect. If he is not satisfied that the notice has been properly served, he may, after recording an order to that effect, direct the issue of a fresh notice.
