(1) The demand notice or the show cause notice or the order shall be served directly on the concerned person or the defaulter and a copy thereof along with proper acknowledgement shall be placed in the record or file.
(2) A scanned copy of the notice/order may be served through the email ID of the defaulter, if the same is available.
(3) If the notice/order could not be served in the manner stated above, it shall be served by affixture on the property concerned or the last known address of the defaulter and the fact of service by affixture shall be recorded by drawing up the Panchanama. If the defaulter is avoiding the service of the notice/order, the same shall be mentioned in the Panchanama evidencing service by affixture. The format of Panchanama shall be in Form–8.
(4) The service by affixture is also necessary if the notice/order, which could not be served directly on the person/defaulter but is served through an email ID.
(5) The notice/order may also be served through any electronic messenger application, including WhatsApp/SMS/email. However, it shall be followed by service by affixture as aforesaid.
(6) Wherever it is practicable, it should be preferable to have videographic evidence or photos of service by affixture on record.