If the notification sent to the last known address of the addressee is returned and the place of residence in the address registration system is different from the known address; 21/2 of the Notification Law by giving an annotation “Mernis address” to the address of the place of residence in the address registration system. It is sufficient to issue a direct notification in accordance with the article. It has been stated 2019/2 E., 2020/3 K. No.20.11.2020 of the Decision of Joint Chambers of Supreme Court.