Section 21(2) in The Bihar Electricity Duty Rules, 1949
(2)When the serving officer delivers or tenders a copy of the notice to the addressee personally or to his agent or other person on his behalf, he shall require the signature of the person to whom the copy is so delivered or tendered to, an acknowledgement of service endorsed on the original notice. When the notice is served by affixing a copy thereof, in accordance with the proviso to sub-rule (1) the serving officer shall return the original to the authority which issued the notice with a report endorsed thereon or annexed thereto, stating that he so affixed the copy, the circumstances under which he did so and the name and address of the person, if any by whom the addressee's office or residence or the building in which his office or plant is or was located were identified and in whose presence the copy was affixed. The serving officer, shall also require the signature or thumb impression of the person identifying the addressee's office or residence or building to his report.
