MLRC 228Chapter XII · Procedure of Revenue Officers
Section 228 · Summons to be in writing, signed and sealed; service of summons
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(1)
Every summons shall be in writing in duplicate, and shall state the purpose for which it is issued, and shall be signed by the officer issuing it, and if he has a seal shall also bear his seal.(2)
The summons shall be served by tendering or delivering a copy of it to the person summoned or, if he cannot be found, by affixing a copy of it to some conspicuous part of his usual residence.(3)
If his usual residence be in another district, the summons may be sent by post to the Collector of that district, who shall cause it to be served in accordance with the provisions of sub-section (2).Your private note on this section
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