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TMI Blog2005 (1) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... 1981 written by A.D.M. (SC), Moradabad, that the endorsement of the RR was made by the applicant and not by the D.S.O., Moradabad, on behalf of the D.M., a proceeding under section 21 of the Act was initiated. It appears that the notice under section 21 was issued on March 28, 1981 for March 31, 1981 which was not served. Another notice was issued on March 25, 1982 for March 30, 1982 which was also not served. Another notice was issued on March 30, 1982 for March 31, 1982 for serving the notice by affixation, on which the assessing authority had mentioned that if the notice is refused to be taken or the shop is found closed, the notice may be affixed. Treating this service of the notice as sufficient, the assessing authority passed the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that firstly the notice was sent on March 25, 1982 by registered post and when it could not be served, direction was issued to serve by affixation and therefore, the service of the notice was proper. I have perused the order of the Tribunal and the authorities below. I have also perused the record of the case which has been produced at the time of the assessment proceedings. Sub-rules (1) and (5) of rule 77 of the U.P. Trade Tax Rules, 1948 read as follows: 77. Modes of service. (1) The service of any notice, summons or order under the Act or the Rules may be effected by any of the following methods, namely: (a) by giving or tendering a copy thereof to the dealer or person concerned, or to his manager, munim, accountant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority concerned with a report endorsed thereon or annexed thereto stating that he so affixed the copy, the circumstances under which he did so and the name and address of the person, if any, by whom the addressee's office or residence or the building in which his office or residence is located or his place of business was identified, and in whose presence the copy was affixed. The said official shall also obtain the signature or thumb impression of the person identifying the addressee's residence or office or building or place of business to his report. It is also relevant to refer the order-sheet entry. 25.03.1982 Registry se notice 30.03.1982 ke liye bhaje jaye. 29.03.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered post on March 25, 1982 which was not served. Order-sheet entry dated March 30, 1982 by which the direction was issued to serve the notice by affixation does not contemplate satisfaction on the part of the assessing authority, who has not recorded any reason that the service of the notice under rule 77(1)(a) and (b) was not possible before issuing direction to serve the notice by affixation, therefore, direction to serve the notice by affixation does not appear to be proper. Further, direction that in case the dealer is not found the same may be served by affixation cannot be said to be in accordance with rule 77. This shows lack of satisfaction on the part of the assessing authority that the notice contemplated under clauses (a) a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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