Section 4(3) in The Punjab Commercial Crops Cess Rules, 1974
(3)If it is not practicable to distribute the notice of demand to any landowner in the manner specified in sub-rule (2), a copy of the notice of demand shall be pasted at the usual or last known place of residence of the landowners and if the landowner does not reside in the jurisdiction of the Assessing Authority, the copy shall be pasted on a conspicuous place in or near the estate wherein the land, on which the commercial crop is grown or as the case may be which is under an orchard is situated.
