31. Service of Notices, etc.

The service of any notice, summons or order under the Act or these rules may be effected in any of the following ways, namely :

(a) by giving or tendering it to such dealer or his manager or agent; or

(b) if such dealer or his manager or agent is not found, by leaving it at his last known place of business or residence, by giving or tendering it to some adult member of his family; or

(c) if the address of such dealer is known to the assessing authority by sending it to him by registered post.;

(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.