Income Tax Act, 1961
Sch. II Part II Rule 39.PROCLAMATION HOW MADE.
(1) Such proclamation shall be made by beat of drum or other customary mode, –
(a) In the case of property attached by actual seizure – (i) in the village in which the property was seized, or, if the property was seized in a town or city, then, in the locality in which it was seized; and
(ii) At such other places as the Tax Recovery Officer may direct;
(b) In the case of property attached otherwise than by actual seizure, in such places, if any, as the Tax Recovery Officer may direct.
(2) A copy of the proclamation shall also be affixed in a conspicuous part of the office of the Tax Recovery Officer.