A notice under sub-section (1) and the proviso to sub-section (2) of [section 51 and sub-sections (1) and (2) of section 52 and sub-section (1) of Section 53-A]may be served by any officer or servant in the employment of the Board :-
(a) by giving or tendering it to the person to whom it is addressed;
(b) if such person is not found, by giving or tendering it to some other adult member or servant of family of the concerned person;
(c) where the person to whom it is addressed or some other adult member or servant of the family of the concerned person refuses to receive the notice or where the serving Officer after using all due and reasonable diligence cannot find the person and there is no agent empowered to accept service of notice on his behalf, nor any other person on whom service can be made, the serving Officer shall affix a copy of the notice on the outer door or some other conspicuous part of the house in which the person ordinarily resides or carries on business or personally works for gain;
(d) where for any reason whatsoever the notice is returned unserved the serving Officer may, either in lieu of or in addition to, direct the notice to be served by registered post addressed to the person or his agent empowered to accept service at the place where the person or his agent ordinarily resides or carries on business or personally works for gains.
(2) An acknowledgement purporting to be signed by the person or the agent or any endorsement by a postal employee that the person or the agent refused to take delivery may be deemed to be prima facie proof of service.