Section 16(b) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
(b)Every notice issued under sub rule (a) may be given to the [dealer] [Word retail omits vide Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.] at his ordinary place or places of business or if the [dealer] [Word retail omits vide Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.] be not found on the said premises, to any person in the employ of the [dealer] [Word retail omits vide Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.], who may be found upon the said premises, or if no such person be found, the same may be left at the said premises or affixed in a conspicuous position upon some building or erection in the occupation of the [dealer] [Word retail omits vide Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.].
