25. Manner of service of notice
25. Manner of service of notice.—(1) A notice under sub-section (1) of section 24 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 (5 of 1908).
Any notice referred to in sub-section (1) may be addressed—
in case of an individual, to such individual;
in the case of a firm, to the managing partner or the manager of the firm;
in the case of a Hindu undivided family, to Karta or any member of such family;
in the case of a company, to the principal officer thereof;
in the case of any other association or body of individuals, to the principal officer or any member thereof;
in the case of any other person (not being an individual), to the person who manages or controls his affairs.
Amendment notes (1)
- Ins w.e.f. 1-11-2016 . Ins. by s. 9, ibid. (w.e.f. 1-11-2016).