Section 170(5) in Rules Under the Land and Revenue Regulation
(5)Mode of service of sale notice. - Simultaneously with the posting of copies of the sale statement used as list of estates advertised for sale, under section 72(2) of the Regulation the tahsildar will (where necessary) make copies of those entries in the sale statement of which a copy is required to be despatched by post to such proprietors as have registered their names for the purpose under section 72(5) of the Regulation. In the case of defaulting estate not being a permanently-settled estate, the tahsildar will make two copies of the entry by means of carbon paper, one copy to be made over to the defaulter or if he cannot be found, pasted on a conspicuous part of the estate under section 72(4) of the Regulation, and the other copy for the defaulter's receipt or certificate of service to be recorded and filed with the sale record. This certificate shall be attested by at least two witnesses.