Section 275(2) in Siliguri Municipal Corporation Act, 1990
(2)Any document required or authorized to be served on the owner or the occupier of any land or building may be addressed to "the owner" or "the occupier" as the case may be, of such land or building (naming such land or building) without further name or description and shall be deemed to be duly served-(a)if the document so addressed is sent or delivered in accordance with clause (d) of sub-section (1), or(b)if the document or a copy thereof so addressed is delivered to some person on the land or in the building or, where there is no such person to whom it can be delivered, is affixed to some conspicuous part of such land or building.