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of <h1>Legal service on cooperative society's family member deemed invalid under U.P. Sales Tax Rules</h1> <h3>Sakari Sangh Limited Versus Commissioner of Sales Tax</h3> The High Court ruled that serving an assessment order by registered post on a member of a cooperative society's family did not meet legal requirements ... - Issues: Validity of service of assessment order by registered post on a member of a cooperative society's family. Interpretation of Rule 77(4) of the U.P. Sales Tax Rules regarding service by post.In the judgment delivered by the High Court, the primary issue revolved around the validity of serving an assessment order by registered post on a member of a cooperative society's family. The court analyzed Rule 77(4) of the U.P. Sales Tax Rules, which dictates the methods of service, specifically focusing on the requirement for acknowledgment to be signed by the addressee, agent, employee, or member of the family. The court examined the contention that the service on the daughter of the society's secretary constituted valid service as per the rule.The court considered the argument put forth by the standing counsel, contending that the words 'member of his family' should be interpreted in conjunction with the term 'employee' in Rule 77(4). Conversely, the counsel for the dealer argued that the service on a family member should only apply to natural persons and not juristic entities like a cooperative society. Reference was made to a previous case where service on the son of a partner in a partnership firm was deemed invalid due to the firm's incapacity to have a family. The court agreed with the dealer's counsel, emphasizing that a cooperative society does not have a family and, therefore, service on the daughter of the society's secretary was not valid.Consequently, the court held that the service made on the daughter of the cooperative society's secretary did not meet the legal requirements, rendering the Tribunal's order erroneous. The court allowed the revision with costs, setting aside the orders of the Sales Tax Tribunal and the Assistant Commissioner, directing the latter to hear the appeal on its merits. The judgment concluded with the petition being allowed in favor of the dealer.
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