109. Service of notices.—

(1) For the purposes of this Act, where a summons 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 an electronic means; or

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

(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 (the requirements of) such notice, in full or in part.