Section 121(1) in Tamil Nadu Co-operative Societies Rules, 1988
(1)(a)The Sale Officer shall, after giving previous notice to the decree-holder, proceed to the place where the judgement-debtor resides or the property to be distrained is situated and serve the demand notice upon the judgement-debtor if he is present. If the amount due together with the interest and all expenses be not at once paid, the Sale Officer shall make the distress and shall immediately deliver to the judgement-debtor a list or inventory of the property distrained and an intimation of the place, day and hour at which the distrained property will be brought to sale if the amounts due are not previously discharged.(b)If the judgement-debtor is absent, the Sale Officer shall serve the demand notice on some adult member of his family, or on his authorised agent, or when such sendee cannot be effected, shall affix a copy of the demand notice on some conspicuous part of his residence. If the amount due together with the interest and all expenses be not at once paid, the Sale Officer shall proceed to make the distress and shall fix the list of the property attached on the usual place of residence of the judgement-debtor endorsing thereon the place where the property may be lodged or kept and an intimation of the place, day and hour of sale if the amounts due are not previously discharged.