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Issues: Whether the recovery proceedings for income-tax arrears were invalid for want of service of notice of demand on the assessee before initiation of recovery action.
Analysis: The petitioners challenged only the legality of recovery proceedings and did not assail the assessments themselves. The Court noted that the department could not positively produce the old records to affirm service of demand notices, but it examined the surrounding conduct of the assessee. Recovery had begun as early as January 1956, the attached property had been the subject of prolonged civil litigation, and no objection based on non-service of demand notices had been raised at the earliest opportunity. The plea was first taken only after a long delay, when the records were no longer available. In these circumstances, the Court treated the assertion of non-service as a belated afterthought and declined to accept the affidavit evidence as sufficient to displace the ordinary presumption that the assessment order would have been accompanied by the notice of demand and demand for payment.
Conclusion: The plea that the recovery proceedings were void for want of service of notice of demand was rejected, and the recovery action was held not to suffer from illegality.
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