Section 6(1) in The M.P. Nagariya Sthawar Sampatti Kar Niyam, 1964
(1)In every case in which any land or building is proposed to be assessed after determining or revising its annual letting value in accordance with the provisions of Section 5, the Assessing Authority shall in addition to the publication of the notice under Rule 5 also cause a notice to be served on the owner for the following manner, namely,-(a)by delivering personally to the owner;(b)if the owner is not found, by delivering the same to some adult member of his family or the servant at his last known place of residence in the urban area or to some adult employee at his usual place of business in the urban area, If any;(c)if the owner does not reside in the urban area and his address elsewhere is known to the Assessing Authority, by sending the notice to him by post on the said address under certificate of posting and that shall be regarded as sufficient evidence of the notice; and(d)if the owner is not served by any of the means aforesaid, by causing the said notice affixed on some conspicuous part of the building or land to which the same relates.
