Clause 264 - Service of notice generally - Direct Taxes Code Bill, 2009

Service of notice generally 264. (1) The service of any notice, summon, requisition, order or any other communication under this Code (hereinafter in this section referred to as "communication") may be made by delivering or transmitting a copy thereof, to the person therein named,- (a) by post or by such courier service as may be approved by the Board; (b) in such manner as provided under the Code of Civil Procedure, 1908 for the purposes of service of summons; (c) in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000; or (d) by any other means of transmission of documents (including fax message or electronic mail message) as provided by rules made by the Board in this behalf. (2) A notice, requisition, order or any communication under this Code which is sent by post, or courier service, shall be deemed to have been served on the person to whom it is addressed on the fifth day after the day on which the notice, requisition, order or communication is sent. (3) The provision of sub-section (2) shall apply regardless of the fact that the notice, requisition, order or communication has not been actually received by the person. (4) However, the person shall, on an application made by him, be entitled to a copy of the notice, requisition, order or communication. (5) The Board may make rules providing for the addresses (including the address for electronic mail or electronic mail message) to which the communication referred to in sub-section (1) may be delivered or transmitted to the person therein named.