Service of notices/decisions/orders/summons etc. [Section 37C]:
A show cause notice becomes a valid notice only if it is issued in consonance with the provisions of section 11A and served in accordance with the provisions of section 37C. Provisions of section 37C also apply to serving of decisions or orders passed or any summons issued under the Act. Sub-section (1) of section 37C provides as under:
Deemed date of serving of the decision/order/summons: Sub-section (2) of section 37C provides that every decision or order passed or any summons or notice issued is deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivered by post or a copy thereof is affixed in the manner provided in sub-section (1).