Mandatory compliance for substituted service: failure to affix notice in the court-house invalidated service under civil procedure rules.

Substituted service under Order V, Rule 20 of the Code of Civil Procedure, 1908 is valid only if every mandatory requirement of the rule is complied with. The High Court held that where ordinary service cannot be effected, affixation must be made in the court-house and on the conspicuous part of the defendant's last known residence, or in such other manner as the court directs. Because the record did not show affixation in the court-house, partial compliance was insufficient and the notice of demand was not valid in law. The question was answered in the negative, in favour of the assessee.

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Issues: Whether the service of the notice of demand by affixture on 29 March 1957 was valid under Order V, Rule 20 of the Code of Civil Procedure, 1908.

Analysis: Substituted service under Order V, Rule 20 requires compliance with the mandatory directions of the rule. The notice must be affixed in the court-house and also upon the conspicuous part of the defendant's last known residence, or in such other manner as the court thinks fit, after the court is satisfied that ordinary service cannot be effected. The record did not show compliance with the requirement of affixation in the court-house. The rule was treated as mandatory, and partial compliance with only one requirement was held insufficient to validate substituted service.

Conclusion: The service of the notice of demand on 29 March 1957 was not valid in law and the question was answered in the negative, in favour of the assessee.

Ratio Decidendi: When substituted service is ordered under Order V, Rule 20 of the Code of Civil Procedure, 1908, every mandatory requirement of the rule must be complied with, and failure to affix the notice in the court-house vitiates the service.

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