Invalid registered-post service on a juristic entity cannot be proved through a family member of its officer.

Service of an assessment order by registered post on the daughter of a co-operative society's secretary was not valid service under Rule 77(4) of the U.P. Sales Tax Rules. The court held that the phrase "member of his family" is independent, but it applies to persons who can have a family in the natural-person sense; a juristic entity such as a co-operative society has no family for this purpose. Service on a family member of an officer was therefore not service on the society itself. The service was invalid, the finding that the appeal was time-barred could not stand, and the revision succeeded with a direction to hear the appeal on merits.

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Issues: Whether service of an assessment order by registered post on the daughter of the secretary of a co-operative society was valid service under Rule 77(4) of the U.P. Sales Tax Rules.

Analysis: Rule 77(4) treats service by post as proved when the acknowledgment is signed by the addressee or by his manager, munim, accountant, agent, employee, or member of his family. The expression "member of his family" was held to be independent and not controlled by the word "employee". A co-operative society, being a juristic entity, has no family in the natural-person sense, and service on the daughter of its secretary could not be treated as service on the society itself. The reasoning was consistent with the view that such a mode of service is confined to persons who can have a family.

Conclusion: The service was invalid and the finding that the appeal was time-barred could not stand.

Final Conclusion: The revision succeeded, the orders below were set aside, and the appeal was directed to be heard on merits.

Ratio Decidendi: For service by registered post on a juristic entity to be valid under Rule 77(4), the acknowledgment must be signed by a person authorized by the rule, and the phrase "member of his family" does not extend to the family member of an officer of a society or firm which itself has no family.

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