Manner of service of notice

(1) A notice under sub-section (1) of section 13 may be served on the person named therein either by post or as if it were a summons issued by a Court under the Code of Civil Procedure, 1908. (2) Any notice referred to in sub-section (1) may be addressed— (i) in case of an individual, to such individual; (ii) in the case of a firm, to the managing partner or the manager of the firm; (iii) in the case of a Hindu undivided family, to karta or any member of such family; (iv) in the case of a company, to the principal officer thereof; (v) in the case of any other association or body of individuals, to the principal officer or any member thereof; (vi) in the case of any other person (not being an individual), to the person who manages or controls his affairs