Rule 20 - Notification of address for service of notices - Delhi Value Added Tax Rules, 2005

20. Notification of address for service of notices (1) Every person who applies for registration under the Act as a dealer shall, in the application, give an address in Delhi for service of notices, orders and other correspondence. (2) Every person who has given an address for service and who subsequently changes his address shall, within thirty days after the change, intimate the Commissioner in writing his new address in Delhi in Form DVAT-07. (3) Where a person has changed his address and has failed to give to the Commissioner notice in Form DVAT-07 of his new address in Delhi for service, the service effected at the last known address shall be deemed to be valid service under the Act or these rules and such person shall not be permitted to plead such change of address as a defence in any proceedings (whether civil or criminal) instituted against him under the Act or these rules. (4) The address for service last given to the Commissioner by any person shall, for all purposes of the Act and these rules, be his address for service.