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TMI Blog1963 (3) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-A(i) of the Punjab General Sales Tax Act, 1948, served upon Shri Hari Madho Singal, Advocate, on the ground that the service of notice on the Advocate was no service on the petitioner and as no notice had been served on the petitioner within three years following the close of the year for which the turnover was proposed to be reassessed, the whole proceedings were illegal and without jurisdictio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ian Dominion; or (iv) a person who has been enrolled as a Registered Accountant in the Register of Accountants maintained by the Central Government under the Auditors' Certificate Rules, 1932, or holds a restricted certificate under the Restricted Certificate Rules, 1932, or has passed any accountancy examination recognised in this behalf by the State Government or is a bona fide Income-tax prac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned or his manager or agent, if any, cannot be found by leaving it at the last known place of business or residence of the person concerned or by giving or tendering it to some adult male member of his family; or (d) if none of the methods aforesaid is practicable by affixing it in some conspicuous place at the last known place of business of the person concerned," provides that the service o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am, however, relies on the following decisions, Batna v. Deva Singh A.I.R. 1928 Lah. 733., Gopiram Bhagwan Das v. Commissioner of Income-tax, Bihar[1956] 30 I.T.R. 8., and Commissioner of Income-tax v. Baxiram Rodmal[1934] 2 I.T.R. 439., for the contention that service of notice on the agent is not good service. All these cases have no relevancy so far as the present matter is concerned. These cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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