(1) For the purposes of this Act, where summon or notice or decision or order or instruction is required to be served on a person, it shall be deemed to have been properly served on such person, if it is-

(a) personally received by such person or his representative;

(b) sent at his last known place of abode or business in Bangladesh;

(c) sent by registered post to his last known address;

(d) sent through electronic means; or

(e) not possible to be served in the manners specified in clause (a) to (d), then displayed in the notice board of the concerned VAT office.

(2) No question as to the validity of a notice served under this Act or any rule made thereunder shall be raised after the compliance with such notice, in full or in part.