The plantations held by a person shall be assessed by the assessing authority of the area in which the plantations are situated or, where the plantattons are situated within the jurisdictiOn of two or more assessing authonties,·by, such assessing authority and 1n such manner as may be prescnbed.
25, Manner of service of notice.-(1) A notice or requisi tion under this Act n:.ay be served on Lhe person therein named either by post !Jr as if it were a summons issued by a court under the Code of Civ1l Procedure, 1908.
(2) Any such notice or requisition may, in the case of a firm, Hmdu undtvtded family or Ahya~anthana famlly or branch or Marumakkathayam tarwad or tavazh1 or a Nam budm famtly or other family to which the provi.>Ions of the Keraia Nambudm Act, 1958, apply, be addressed to any member of the firm or to the Mana~er or Karanavan, or any adult member of the family, tarwad, tavazhi on. branch and;
in the case of any other association of per~ons, be addressed to the principal officer thereof.