Mode of serving notice

Mode of serving notice.—

1. (1) Any notice which may be issued by a revenue officer under this Code shall be served in the manner provided by the Code of Civil Procedure, 1908, for the service of summons, or if such manner is not specifically provided, then in such manner as may be prescribed.
2. (2) Service of notice may also be effected by registered post.
3. (3) Where the notice is required to be served on a person who is not traceable, the notice may be served by affixing a copy thereof at the last known place of residence of such person or in such other manner as may be prescribed.