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State of Odisha - Section

Section 667 in The Orissa Municipal Corporation Act, 2003

667. Service of bills of taxes by post.

- Notwithstanding anything contained in Section 567 and 568 a bill for any Corporation tax may be served upon the person liable therefore by sending it by ordinary post with a pre-paid letter under a certificate of posting, addressed to such person at his last known abode or place of business in the city, and every bill so sent shall be deemed to have been served and, in providing such service, it shall be sufficient to prove that the letter was properly addressed and posted under a certificate of posting.