1972 (9) TMI 162

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..... sees being a Hindu undivided family residing in the Madras Presidency and carrying on business in Rangoon through an agent, was the service on the agent of the notice under section 22(2) of the Indian Income-tax Act a good service? The question turns upon the construction of section 63 of the Indian Income-tax Act. That section runs as follows :- 63.(1) A notice or requisition may be serve .....

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..... the summons should be served in accordance with section 28 of the Code of Civil Procedure and Order 5, Rule 21. In my opinion the Commissioner's view is correct. If it had been the intention of the Legislature to have prescribed section 63(2) as the only method by which a joint Hindu family could be served, they would not in my opinion have used the word may but the mandatory word shall .....

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