Section 135(1) in The Chhattisgarh Municipalities Act, 1961
(1)When the name of the person primarily liable for the payment of the tax on buildings or lands or both in respect of any premises cannot be ascertained, it shall be sufficient to designate him in the Assessment list as "the holder" of such premises, without further description and to serve upon the said person any notice which it may be necessary to serve under this Act.
