Section 215(4) in The Gujarat Panchayats Act, 1993
(4)The presentation of every bill under sub-section (1) and the service of every writ of demand under sub-section (2) shall be affected by an officer or servant of the panchayat in this behalf-(a)by giving or tendering the bill or writ to the person to whom it is addressed; or(b)if such person is not found, by leaving the bill or writ at his last known place of abode, if within the area of jurisdiction of the panchayat, or by giving or tendering the bill or writ to some adult male member or servant of his family; or(c)if such person does not reside in the area of jurisdiction of the panchayat and his address elsewhere is known-to the officer directing the issue of the bill or writ then forwarding the bill or writ to such person by registered post, under cover bearing the said address; or(d)if note of the means aforesaid be available, then causing the bill or writ to be affixed on some conspicuous part of the building or land, if any, to which the bill or writ relates in the presence of at least two panchas.
