Section 26 in The M.P. Nagariya Sthawar Sampatti Kar Niyam, 1964
26. Notice of demand.
(1)The notice of demand mentioned in sub-section (2) of Section 14 shall contain the particulars of the land and building subject to the assessment, the amount of tax or instalment payable, period for which the tax or instalment is demanded and the date by which the payment should be made. It shall be in Form XI.(2)Where any instalment is not paid by the date fixed therein in the official concerned shall put up the quinquennial register in Form XII maintained in the office of the Assessing Realising/authority along with relevant assessment list before such authority who shall under his dated signature enter in column 10 (a) of the register the amount of penalty payable under sub-section (1) of Section 16.(3)A notice in Form XIII shall be served on the assessee for giving him an opportunity of showing cause against the imposition of penalty.(4)After the penalty is imposed a notice of demand under sub-section (3) of Section 16 shall be served on the assessee in Form XIV. The penalty shall be payable in one lump sum.(5)Service of the notice of demand and notice mentioned in sub-rules (1), (3) and (4) shall be effected by either delivering it personally to the owner or assessee, or sending it to him by registered post :[Provided that if upon an attempt having been made to serve a notice by personal delivery, the Property Tax Officer is satisfied that the owner of assessee is ending the service of notice, he shall cause such notice to be served by affixing a copy thereof some conspicuous part of the house (if any) in which the owner or assessee is known to have last resided or carried on business or personally worked for gain :Provided further that in case the last place of residence or business of the owner or assessee cannot be ascertained, the service shall be effected by affixing a copy of notice on the building or land which has been assessing to tax.Service of notice in the above mentioned manner shall be effectual as if it had been made on the owner or assessee personally.] [Added by Notification No. 3447-1602-V-SR, dated 14-11-1967.]
