Dues to be recovered as arrears of land revenue.

(1) All notices, orders and other documents required by the Act or any rule or regulations made thereunder to be served upon any person shall, save as otherwise provided in this Act or such rule or regulation, be deemed to be duly served,- (a) where a person to be served is a Company, the service is effected in accordance with the provisions of section 51 of the Companies Act, 1956; (b) where the person to be served is a firm, if the document is addressed to the firm at its principal place of business identifying it by the name and style under which its business is carried on and is either,- (i) sent under a certificate of posting or by registered post; or (ii) left at the said place of business; (c) where the person to be served is a statutory public body or a corporation or a society or other body, if the document is addressed to the Secretary, treasurer or other principal officer of that body, corporation or society at its principal office, and is either,- (i) sent under a certificate of posting or by registered post; or (ii) left 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 residence or business or is given or tendered to some adult member of his family or is affixed on some conspicuous part of the land or building to which it relates; or (iii) is sent under a certificate of posting or by registered post to that person. (2) Any document which is required or authorised to be served on the owner or occupier of any land or building may be addressed "the owner" or "the occupier" as the case may be of that land or building (naming that land or building) name or description, and shall be deemed to be duly served,- (a) if the document so addressed is sent or delivered in accordance with clause (d) of sub-section (1); or (b) if the document so addressed or a copy thereof so addressed is given or tendered to some person on the land or building or, where there is no person on the land or building to whom it can be delivered, is affixed on some conspicuous part of the land or building. (3) Where a document is served on the firm in accordance with this section, the document shall be deemed to be served on each partner. (4) For the purpose of enabling any document to be served on the owner of any property, the occupier, if any of the property may be required by notice in writing by the Government or the Corporation, as the case may be to state the name and address of the owner thereof.