154. Service of notice.-

(1)   A notice, order or requisition (hereinafter referred to as 'notice') under this Ordinance may be served on the person therein named either by post or in the manner provided for service of a summons issued by a Court under the Code of Civil Procedure, 1908 (V of 1908).

(2)   Any such notice may be addressed,-

(a)    in the case of a firm or a Hindu undivided family, to any member of the firm or to the manager or any adult male member of the family;

(b)    in the case of a local authority, a company or an association of persons, to the principal officer thereof; and

(c)    in the case of any other person (not being an individual), to the person who manages or controls its affairs.

(3)   Where a firm or other association of persons is dissolved, any such notice may be served on any person who was a member of the firm or the association, as the case may be, immediately before such dissolution.

(4)   In any case to which section 72 applies such notice may be served on the person whose income is to be assessed, or in the case of a firm or an association of persons, on any person who was a member of such firm or association as the case may be at the time of the discontinuance of business or profession, or in the case of a company, on the principal officer thereof.

(5)   Where an order is made under sub-section (1) of section 75 holding that a partition of any Hindu undivided family has taken place, any such notice may be served on the person who was the last manager of the family or, if such person is dead, on all adult male persons who were members of the family immediately before the partition.

(6)   The validity of any notice issued under this Ordinance or the validity of service of any such notice shall not be called in question after the return in response to such notice has been filed or compliance thereto has been made.