Section 5. Service of any notice under this Act shall be made by delivering or tendering a copy thereof under the signature of the Collector

45. Service of any notice under this Act shall be made by delivering or tendering a copy thereof under the signature of the Collector. Whenever it may be practicable, the service of the notice shall be on the person therein named, or, in the case of a firm or a Hindu undivided family, on some member thereof. When such person or member 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 serving officer shall fix the copy of the notice on the outer door of the house in which the person or firm therein named ordinarily dwells or carries on business. 46. When 1871.] Income Tax. 261