Section 38 in The Punjab Forward Contracts Tax Rules, 1951
38.
Service of any notice, summons o[r order under the Act or these rules may be effected in any of the following ways, namely:-(a)by sending it to the person concerned under a certificate of positing; or(b)by giving or tendering it to the person concerned or his manager or agent, if any; or(c)if the person concerned or his manager or agent, if any, cannot be found by leaving it at the last known place of business, or residence of the person concerned or by giving or tendering it to some adult male member of his family : or(d)if none of the methods aforesaid is practicable, by affixing it in some conspicuous place at the last known place of business of the person concerned.Fees
