In exercise of the powers conferred by section 49 read with sections 8(1), 14, 18, 19, 28, 29 and 33 of the Goa Tax on Entry of Goods Act,…State Rules of Goa · 2000
The service on a dealer of any notice, summons or order under the Act or these rules may be effected in any of the following ways, namely:—
(a) by giving or tendering it to such dealer or his manager or agent; or
(b) if such dealer or his manager or agent is not found, by leaving it at his last known place of business or residence or giving or tendering it to some adult member of his family; or
(c) if the address of such dealer is known to the assessing authority, by sending it to him by registered post;
(d) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence.
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