Service of summons

Whenever the owner of the land subject to the tax cannot be found or it cannot be ascertained what is the name of the owner or whether there is any owner or whenever the owner is believed to be evading personal service, the summons for the purposes of proceedings under the last preceding section may be served– (a) by leaving the same at the last known or most usual place of abode of the owner with some adult inmate and explaining the purpose thereof to such inmate, or by leaving the same affixed to the door or to any tree on the land; or if there is no building or tree on the land then no liability will attach to the driving or placing of a post on the land for this purpose; or (b) by publishing the summons three times in the Gazette.