Chapter 14 Tax Administration and Authentic Docunments

Section 79 : Service of documents

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1) Any document required to be given or delivered to any person pursuant to this Act shall be deemed to have been given or delivered to that person in the following circumstances:-

a) Where it is sent to the fax, email or such other electronic medium of that person,

b) Where it is delivered by hand, to whom it has to be delivered or to his or her representative of staff and to the manager or the representative or staff as assigned by him or her entity, in the case of the entity, or

c) Where it is sent by a registered post to his resident, office, business or other address to the extent known.

2) Any document so signed, encrypted or encoded through computer technology or written in it as indicating the name and designation of the competent authority of the Department and issued, served or given pursuant to this Act shall be deemed to have met requirements.

3) If a document cannot be served pursuant to sub-sections (1) and (2), information thereof may be given by broadcasting or publishing a notice of the related order by radio, television or in any newspaper of national circulation, in the name of the concerned person. Information so given shall be deemed to have been received by the concerned person.

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Section 79 : Service of documents

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