Save as otherwise provided in the Act, every notice or bill issued or prepared under the Act may be served or presented in the following manner, namely:-
(a) Such notice or bill may be served on the person concerned or presented to him by a messenger handing over a copy thereof and obtaining his signature on another copy thereof;
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(b) In case the service or presentation of such notice or bill is not easily possible under clause (a), then, such notice or bill shall be sent to the person concerned by registered post or speed post at his known residence and the delivery of such registered post or speed post to such person shall be the service on or presentation to him on such notice or bill, as the case may be, and in case he refuses to receive such registered post or speed post, the remarks of such refusal by a post office official on the registered post shall be deemed to be the service on, or presentation to, such person of such notice or bill, as the case may be;
(c) In case the service or presentation of such notice or bill is not physically possible under clause (a) and (b), then, the contents of such notice or bill shall be published in a newspaper having wide circulation in the locality where the person concerned actually or voluntarily resides or carries on business or personally works for gain and such publication shall be deemed to be the service of such notice or bill, as the case may be, on such person or presentation thereof to him.