Section 49(2) in The Rajasthan Sales Tax Rules, 1995
(2)[ Notwithstanding anything contained in sub-rule (1), in respect of a dealer, the service of any summons, notice or order under the Act or these Rules may be effected by sending the contents of such summons, notice or, as the case may be, order through e-mail to the dealer and/or his tax consultant to an e-mail address provided by the dealer and such service shall be deemed to be a valid service on such dealer.] [Inserted by Notification dated 29-3-2001, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 29-3-2001, page 601, w.e.f. 29-3-2001.]
