(1) The service on a dealer of any notice, summon or order under the Act or these rules may be effected either electronically or manually in any of the following ways, namely: -
(a) by giving or tendering it to such dealer or his manager or agent or the legal practitioner appointed to represent him or to his authorised representative; or
Explanation.Explanation.Explanation.Explanation.- Endorsement by person who delivers the notice, summon or order of having tendered or given will be proof for the purpose of this sub-rule.
(b) if such dealer or his manager or agent or the legal practitioner appointed to represent him, or his authorised representative is not found, by giving or tendering it to any adult member of his family; or
(c) by sending it to the address of the dealer by registered post; or
(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 in the presence of two independent witnesses.
*[“(e) By electronic mode, through the registered electronic user account of the dealer in the website of the Commercial Taxes Department or through the registered electronic mail address of the dealer.”;
(2) Where any Hindu Undivided Family, firm or other association of persons is partitioned, dissolved or discontinued, notice, summon or order issued under the Act or these rules may be served on any member of the Hindu Undivided Family, any person who was a partner (not being a minor) or member of the association, as the case may be, immediately before such partition, dissolution or discontinuance.
NOTES The Madras High-Court rules, in State of Tamil Nadu vs. Blue Mountain Hosieries (2003) 133 STC 80, that as the affixture of the notice is to be resorted to under Clause (d) only if it is not practicable to serve it by the methods prescribed in Clauses (a) to (c), there must be a finding by the authority before resorting to affixture service, that the other modes prescribed in the three clauses are not practicable.