Section 325(5) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(5)Notwithstanding anything contained in sub-section (1), in the case of 'A' or 'B' Class Councils, a bill for any municipal tax may be served upon the person liable therefor by sending it by post with a pre-paid letter under certificate of posting, addressed to such person at his last known place of abode or place of business in the municipal area, and every bill so sent shall be deemed to have been served on the day following the day on which such letter was posted, and in proving such service, it shall be sufficient to prove that the letter was properly addressed and posted under a certificate of posting.
