directions.

(1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one ofthe following methods, namely:- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalfof the taxable person or to a person regularly employedby him in connection with the business, or to any adult member of family residing with the taxable person; or (b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or hisauthorised representative, if any, at hislastknown place of business or residence-er (c) by sending a communication to his e-mail address provided at the time of registration oras amended from time to time; or (d) by making it available on the common portal; or ( e) bypublication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carri?,d on business or personally worked for gain; or (f) if none of the modesaforesaid is practicable, by affixirtg it in some conspicuous place at his Jast known place of' business or· residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board ofthe office of theconcerned officer or authority who or which passed suchdecision or order or issued such summonsor notice. Power to issue instructions or directions. Service of notice in certain circumstances. 158 (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which itis tendered or published or a copy thereof is'affixed in the manner provided in sub-section (1). ( 3) When such decision, order, summons, notice or any communicationis sent by registered post or speed post, it shall be deemed to havebeen received by the addressee at the expiry of the period normally'talcen by such post in transit unless the contrary is proved«: ..