1986 (10) TMI 61

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on 4-5-1971. Prior to his death, the WTO had issued him a notice under section 14(2) of the Act and the same was sent by registered post. That notice was returned undelivered by the postal authorities with the endorsement ' refused '. No return of wealth was filed by Shri Girwar Singh and as such, the WTO had completed the assessment under section 16(5) of the Act. Subsequently that assessment was set aside and the fresh assessment under section 16(5) was made describing the assessee as Kunwar Girwar Singh through Administrator General, Uttar Pradesh. It appears that at the initial stage, Shri Ajit Dhawan, Advocate had appeared in the proceedings before the assessing officer but subsequently, he too had remained absent. An appeal was prefer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t of complete address. On the other hand, the endorsement ' Refused ' indicates that the notice was in fact tendered to the addressee and he had refused to accept the same. There is a presumption that official and judicial acts are regularly performed. The postal authorities deliver the registered letters to their addressees in the ordinary course of business. There is nothing on record to indicate that there had been a deviation from the ordinary practice in the instant case. That being the position, a presumption arises that the notice in question was tendered to the addressee and since he refused to accept the same, the contents of the notice can be imputed to him. Thus, we find no force in the argument that the notice cannot be deemed t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... put in appearance before the assessing officer. In view of all these facts, it cannot be held that the assessment was being made on a dead person. In any event, it was only a misdescription of the assessee in the assessment order and such misdescription, in our opinion, does not vitiate the proceedings. If we accept the appellant's contention on the point, then we would have to hold the appeal is incompetent and merits dismissal, because Kunwar Girwar Singh through Administrator General is the appellant before us. 6. Since Kunwar Girwar Singh is dead and no return of wealth was filed by him, despite issue of notice under section 14(2) and his estate is being managed by the Administrator General the assessment can be made on him by virtue .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X