Manner of service of summons and notices issued by the Board.
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....regulations shall be served on the person through any of the following modes, namely- (a) by delivering or tendering it to that person or his duly authorised agent; or (b) by sending it to the person by fax or electronic mail or electronic instant messaging services along with electronic mail or by courier or speed post or ^3[Speed Post with Registration]: Provided that the co....
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....a summons or notice through any one of the modes provided under sub-regulation (1), the summons or notice may be affixed on the outer door or some other conspicuous part of the premises in which the person resides or is known to have last resided, or carried on business or personally works, or last worked, for gain and a written report thereof shall be prepared in the presence of two witnesses. ....
TaxTMI