(1) Notwithstanding anything written in the prevailing law, when the tax officer issues a tax assessment order to a taxpayer in accordance with Rule 29, if it is sent by telefax, telex or other similar electronic device kept at the address of such taxpayer or if such order is delivered to him or his office or by registered mail at his address If sent, it will be deemed to have been duly served.
(2) If the notice of tax assessment order cannot be served according to sub-rule (1), the tax officer may inform the relevant taxpayer by broadcasting or publishing the notice of the order in radio, television or any newspaper-magazine of national level. In such a case, the concerned taxpayer will be deemed to have received such information.