Section 26(5) in The M.P. Nagariya Sthawar Sampatti Kar Niyam, 1964
(5)Service of the notice of demand and notice mentioned in sub-rules (1), (3) and (4) shall be effected by either delivering it personally to the owner or assessee, or sending it to him by registered post :[Provided that if upon an attempt having been made to serve a notice by personal delivery, the Property Tax Officer is satisfied that the owner of assessee is ending the service of notice, he shall cause such notice to be served by affixing a copy thereof some conspicuous part of the house (if any) in which the owner or assessee is known to have last resided or carried on business or personally worked for gain :Provided further that in case the last place of residence or business of the owner or assessee cannot be ascertained, the service shall be effected by affixing a copy of notice on the building or land which has been assessing to tax.Service of notice in the above mentioned manner shall be effectual as if it had been made on the owner or assessee personally.] [Added by Notification No. 3447-1602-V-SR, dated 14-11-1967.]
