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TMI Blog1977 (7) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... iety's accountant on 13th October, 1967. Subsequently, the same assessment order was served on the secretary of the co-operative society on 25th January, 1968. The society filed an appeal on 2nd February, 1968. The office of the appellate court raised an objection that the appeal was beyond time. This was based on computation as if service was effected on 13th October, 1967. The assessee filed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... countant of M/s. Jhansi Sahkari Kraya Vikraya Samiti is the applicant's agent within the meaning of rule 77(1(a) of the U.P. Sales Tax Rules? (2) Whether the service of the ex parte assessment order dated 3rd August, 1967, on the dealer's accountant on 13th October, 1967, is valid and legal service thereof having a binding effect upon the applicant? (3) Whether the institution of an appeal on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce given to such lawyer, accountant or the authorised agent shall be as effectual as if the same had been served on or given to the dealer in person; and all provisions of the Act or the Rules relating to the service of process on or the giving of a notice to a dealer shall be applicable to the service of process on or the giving of notice to such a lawyer, accountant or the authorised agent." R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f notice by any other class of persons would not be as effectual as if the same had been served on the dealer in person. Rule 77(1)(a) covers the licensee, manager or agent of a dealer. It does not specifically refer to an accountant. An accountant is expressly included in rule 77-A. To be effective service on an accountant, he must, according to rule 77-A, be authorised in writing. In the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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