Section 124. Distraint how to be effected.

(1) When a distraint is made under section 123 the distrainer shall serve or cause to be served upon the defaulter a written notice of demand specifying the amount for which the distraint is made. (2) The notice of demand shall be dated and signed by the distrainer and shall be served upon the defaulter by delivering a copy thereof to him or to some adult male member of his family at his usual place of abode or to his authorised agent or if such service cannot be effected by affixing a copy thereof on some conspicuous part of his place of abode.