Manner of service of notice
Manner of service of notice.
25. (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).
(2) Any notice referred to in sub-section (1) may be addressed—
| (i) | in case of an individual, to such individual; | |
| (ii) | in the case of a firm, to the managing partner or the manager of the firm; | |
| (iii) | in the case of a Hindu undivided family, to Karta or any member of such family; | |
| (iv) | in the case of a company, to the principal officer thereof; | |
| (v) | in the case of any other association or body of individuals, to the principal officer or any member thereof; | |
| (vi) | in the case of any other person (not being an individual), to the person who manages or controls his affairs. |