Section 3 in Orissa Electricity (Manner of Service of Provisional Assessment Order) Rules, 2004
3. Manner of service of provisional order of assessment.
(1)The provisional order of assessment shall be served on the person indulging in unauthorized use of electricity by any of following manners-(a)by hand delivery and acknowledgement taken from the person receiving the provisional assessment order;(b)by registered post with acknowledgment due;(c)by delivery through courier with acknowledgement due;(d)by affixing the provisional order of assessment and the premises on the assessee in the presence of the witnesses, if there is no person in the said premises to whom it can be served with reasonable diligence or if any such person refuses to or avoids receiving the provisional order of assessment in the aforesaid manners.(e)by publication in the newspaper having circulation in the place where the premises or place of unauthorised use is situated, when the Assessing Officer is satisfied that it is not reasonably practicable to serve the provisional order of assessment the person in any of the manner mentioned above; and(f)by sending to the address of the consumer registered with the Distribution Licensee and in other cases at the place where the person ordinarily resides or works for gain if the person to be served with the provisional order of assessment is a consumer of the Distribution Licensee.
