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Tamil Nadu VAT Rules

Service of notices summons or orders.-   (1) The service on a dealer of any notice, summon or order under the Act or these rules may be effected either electronically or manually in any of the following ways, namely: -   

(a) by giving or tendering it to such dealer or his manager or agent or the legal practitioner appointed to represent him or to his authorised representative; or
Explanation.- Endorsement by person who delivers the notice, summon or order  of having tendered or given will be proof for the purpose of this sub-rule. 

(b) if such dealer or his manager or agent or the legal practitioner appointed to represent him, or his authorised representative is not found, by giving or tendering it to any adult member of his family; or 
(c) by sending it to the address of the dealer by registered post; or  
(d) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last 
known place of business or residence in the presence of two independent witnesses.

Read detailed Tamil Nadu VAT Rules