APTCHB Act 31Chapter VII · Miscellaneous
Section 31 · Service of notice
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(1)
Subject to sub-section (5), a notice may be served in the following manner:(a)
in the case of an individual -(b)
in the case of a partnership other than a limited liability partnership-(c)
in the case of any limited liability partnership or any other body corporate -(2)
If the person on whom service is to be effected has an agent within India, the notice may be delivered to the agent.(3)
Any notice which is to be served on the occupier of any premises -(a)
may be served by delivering it to an adult person on the premises or, if there is no such person on the premises to whom it can with reasonable diligence be delivered, by affixing the notice to a conspicuous part of the premises; and(b)
shall be deemed to be properly addressed if addressed by the description of the occupier of the premises without further name or description.(4)
Where any notice is required to be served on any person is-(a)
sent by registered post to any person, it shall be deemed to be duly served on the person at the time when it would, in the ordinary course of post, be delivered, whether or not it is returned undelivered, and in proving service of the notice, it shall be sufficient to prove that the envelope containing the same was properly addressed, stamped and posted by registered post;(b)
sent by ordinary post to any person, it shall be deemed to be duly served on the person to whom it is addressed on the day succeeding the day on which it would, in the ordinary course of post, be delivered;(c)
sent by a facsimile transmission to the fax transmission number operated at the last known place of residence or business or registered office or principal place of business, it shall be deemed to be duly served on the person to whom it is addressed on the day of transmission, subject to receipt on the sending facsimile machine of a notification (by electronic or other means) of a successful transmission to the place of residence or business or registered office or principal place of business, as the case may be; and(d)
sent by electronic communication to an email address, it shall be deemed to be duly served on the person to whom it is addressed at the time of entering the information system addressed to the email address.(5)
Service of any notice under this section on a person by electronic communication may be effected only if the person gives as part of his or its address for service an email address.(6)
Any person who on being required by notice under this section to furnish any particulars or information-(a)
wilfully refuses or without lawful excuse (the proof of which lies on him) neglects to furnish the particulars or information within the time specified in the notice; or(b)
wilfully furnishes or causes to be furnished any false particulars or information in respect of any matter specified in the notice requiring particulars or information to be furnished, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding rupees ten thousand or to imprisonment for a term not exceeding six months or to both.(7)
Nothing in this section authorises the Board, or any employee thereof authorised by the Board in that behalf, to require the any Government department to furnish to the Board or the employee so authorised any particulars or information in the possession of the department obtained in the performance of any of its functions;Your private note on this section
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