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Section 25

The Tripura Professions, Trades, Callings and Employments Taxation Rules, 1998.State Rules of Tripura · 1997

(1) Any notice which is issued under the provisions of the Act, or these rules or which is required to be issue for carrying out the purposes of the Act, may be served on a person or an employer by any of the following methods :

(i) personally upon the addressee, if present ;

(ii) by massenger ;

(iii) by registered post ;

Provided that if the authority issuing the notice is satisfied that an atttempt has been made for service of notice by any one of the above mentioned methods and the addressee is avoiding service or that for any other reason the notice cannot be served by any of the above mentioned methods, the said authority may, after recording his reasons for so doing cause such notice to be served by affixing a copy of the notice on some conspicious place in his office and on the last notified place of work and a notice so served shal be deemed to have been duly served.

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(2) When a notice is sent by registered post, it shall be deemed to have been received by the addressee on the expiry of the period normally taken by a registered letter in transit unless the contrary is proved.

Fees

Where this provision sits

ActThe Tripura Professions, Trades, Callings and Employments Taxation Rules, 1998.
Section25
JurisdictionState of Tripura
StatusIn force as published by the source

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