Section 124(1) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(1)Soon after the finalisation of the assessment statement, demand slips in Form XLVII shall be prepared and served by the assessing authority upon each assessee. The service shall be effected either by the officer so authorised himself, or through a person authorised by him in this behalf or by post. In any case proper acknowledgement of the assessee shall be obtained in token of his having received the demand slip. Where the assessee is found absent or refused to receive or acknowledge the receipt of the demand slip, it shall be sent to him by post. When the demand slips are sent to the assessees by post, it shall be done under postal certificate and the postal certificate shall be deemed to be a proper acknowledgement of the assessee under this rule.
