(1) Notwithstanding anything contained in the prevailing law, if, in issuing the tax assessment order to the taxpayer pursuant to Rule 29, the Tax Officer sends it through telefax, telex or similar other electronic device installed at the address of such taxpayer or serves such order on him or his office or sends through registered post at his address, it shall be deemed to have been served duly.
(2) If the notice of tax assessment order cannot be served pursuant to Sub-rule (1), the Tax Officer may inform the concerned taxpayer about it by broadcasting or publishing a notice of such order in the radio, television or any newspaper of national level. In such a situation, the concerned taxpayer shall be deemed to have received such
information.