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TMI Blog1976 (2) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... that no application for condonation of delay had been moved, nor any medical certificate regarding the illness of Sri Mahavir Prasad had been produced?" In the assessment year 1963-64, the dealer carried on business in bhang. No regular accounts had been maintained by him and in the assessment proceedings, the dealer pleaded that he had a turnover below the taxable limit and, as such, no tax should be imposed on him. This contention was rejected and a best judgment assessment made, and the turnover fixed at Rs. 22,500. An appeal was filed against this order. The appeal was dismissed as time-barred. Thereafter, a revision was filed by the dealer. It appears that the appeal was filed by the dealer on 29th April, 1968, showing that the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or agent; or (b) if such dealer or licensee or his manager or agent cannot easily be found, by leaving a copy thereof at his last known place of business or residence, or by giving or tendering it to some adult member of his family; or (c) if the address of such dealer or licensee is known to the Sales Tax Officer, by sending a copy thereof to him by registered post; or (d) if none of the modes aforesaid is practicable, by affixation of a copy thereof in some conspicuous place at his last known place of business or residence. 77-A. Unless otherwise provided in the Act or the Rules thereunder, anything which is by the Act or the Rules required or permitted to be done by a dealer, except when he is required to attend personally for exam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner shows that Jagannath was one of the employees of the dealer which postulates that the dealer had other employees as well. Now, if one turns to section 182 of the Contract Act, an agent has been defined as being a person employed to do any act for another, or to represent another in dealings with a third person. Section 186 lays down that the authority of the agent may be expressed or implied. Section 187 lays down that an authority is said to be expressed when it is given by the words spoken or written, while it is implied when it is to be inferred from the circumstances of the case and things spoken or written or the ordinary course of dealings. It will thus be seen that under the Contract Act, an agent may be authorised expressly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he carries out those instructions. An agent receives his principal's instructions but is generally free to carry out those instructions according to his own discretion. (b) Generally, a servant, qua servant, has no authority to make contracts on behalf of his master. Generally, the purpose of employing an agent is to authorise him to make contracts on behalf of his principal. (c) Generally, an agent is paid by commission upon effecting the result which he has been instructed by his principal to achieve. Generally, a servant is paid by wages or salary.' (11) The statement of the law contained in Halsbury's Laws of England-Hailsham Edition-Vol. 22, page 113, para. 192, may be referred to in this connection: 'The difference between the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jagannath Prasad was the servant of the dealer would not entitle him to accept the notice; there is no finding that Jagannath Prasad was the agent of the dealer for the purposes of receiving the notice. Service of notice on a servant cannot be equated with service of notice on an agent. To hold that service of notice on a servant is sufficient compliance with rule 77 would be to obliterate the distinction in law which exists between a servant and an agent. Reliance on behalf of the assessee was placed on rule 77-A of the Rules. It was urged that before a person can be treated to be an agent for the purposes of service, he must be appointed by the dealer in writing in this behalf. It is not necessary to decide whether rule 77-A applies to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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