Rule 58

The service on a dealer 1( ...) of any notice, summons, order or proceedings under the act or under these rules may be effected in any of the following ways, namely: (a) by giving or tending it to such dealer, 1[ ...] or his manager or agent; or (b) if such dealer 1( ...) or his manager or agent is not found by leaving it at his last known place of business or residence or by giving or tendering it to audit member of his family; or (c) if the address of such dealer 1( ...) is known to the assessing authority, by sending it to him by registered post; or 2[ and if it is returned unserved, it shall be put on notice board of the office of the assessing authority or the notice board in the office of the Local Chamber of Commerce or Traders Association, and it shall be deemed that the said notice or summons or proceedings are served on the dealer and action shall be taken in pursuance thereof accordingly]. (d) if any or all of the modes aforesaid is not practicable, by affixing it in some conspicuous place at his last known place of business or residence. 1. Omitted by G.O.Ms.No.868, Rev.dt.29.8.1989 2. The bracketed words of clause (c) were added by G.O.Ms.No.917 Rev.dt.6.11.1996. Rule -[58-A1. In response to any notice or summons or proceedings sent to the dealer for the first time in a year under Rule 58, if a dealer files an application seeking adjournment, he shall enclose to such application a postal order for Rs.50/- in favour of Deputy Commissioner of the area concerned debitable in the account of the `Account Payee`. 1. Rule 58A was inst. by G.O.Ms.No.917 Rev.dt.6.11.1996. Also see CCT's circular dt.6.11.96 para 12 in Appendix 2.