Section 231(1) in The Howrah Municipal Corporation Act, 1980
(1)Every notice, bill, summons, requisition or other document required or authorised by this Act or the rules or the regulations made thereunder to be served or issued by or on behalf of the Corporation or by any of the municipal authorities referred to in section 3 or any officer or employee of the Corporation shall, save as otherwise provided in this Act or the rules or the regulations made thereunder, be deemed to be duly served, -(a)where the person to be served is a company, if the document is addressed to the secretary of the company at its registered or principal office or at its place of business and is either -(i)sent by registered post, or(ii)delivered at the registered principal office or at the place of business of the company;(b)where the person to be served is a partnership firm, if the document is addressed to the partnership at its principal place of business identifying it by the name or the style under which its business is carried on, and is either -(i)sent by registered post, or(ii)delivered at the place of business;(c)where the person to be served is a public body, corporation, society or any other body, if the document is addressed to the secretary, treasurer or other officer of such body, corporation or society at its principal office, and is either -(i)sent by registered post, or(ii)delivered at that office;(d)in any other case, if the document is addressed to the person to be served and -(i)is given or tendered to him, or(ii)if such person cannot be found, is affixed on some conspicuous part of his last known place of resident or business, if within Howrah or Calcutta, or is given or tendered to any adult member of his family or is affixed to some conspicuous part of the land or the building, if any, to which it relates, or(iii)is sent by registered post to such person.