Section 32. Service of notices.

(1) Service of any notice under this Act shall be made by delivering or tendering a copy thereof signed by, or by order of, the Collector. (2) Whenever it may be practicable, the service of the notice shall be made on the person therein named. (3) When such person cannot be found, the service may be made on any adult male member of his family residing with him; and if no such adult male member can be found, the notice may be served by fixing a copy on the outer door of the house in which the person therein named ordinarily dwells or carries on business, or by fixing a copy thereof in some conspicuous place in the office of the Collector and also in some conspicuous part of the land in respect of which inquiry is to be held: Provided that, if the Collector shall so direct, a notice may be sent by post, in a letter addressed to the person named therein at his last known residence, address or place of business and service of it may be proved by the production of the addressee’s receipt.