Section 3(1)(d) in Orissa Electricity (Manner of Service of Provisional Assessment Order) Rules, 2004
(d)by affixing the provisional order of assessment and the premises on the assessee in the presence of the witnesses, if there is no person in the said premises to whom it can be served with reasonable diligence or if any such person refuses to or avoids receiving the provisional order of assessment in the aforesaid manners.