All notices and orders are issued and delivered as per:

The correct answer is Section 40 of the Act. This section specifically outlines the legal framework and procedures for the issuance and delivery of all official notices and orders. It ensures that these critical communications adhere to a standardized, legally mandated process, providing clarity and enforceability. The Rules of Civil Procedure are too general and do not specifically govern these administrative actions. The discretion of the Enforcement Officer (EO) is guided by the Act, not the primary basis for issuance. Board's directives are typically supplementary and must align with the Act, not supersede it.