Valid service by affixation requires reasonable attempts at personal service and compliance with procedural verification requirements.

Service of notice under section 34(1)(a) of the Indian Income-tax Act, 1922 had to follow the mode for serving summons under the Code of Civil Procedure by virtue of section 63(1). The note explains that where the process server made repeated attempts at different addresses and times, could not locate the addressee, and then affixed the notices after reporting back, the procedural requirements of Order 5 Rules 17 and 19 were treated as satisfied. The examining authority's verification of the process server and Inspector, together with the additional record clarifying the affixation, supported validity of service by affixation.

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Issues: Whether notices issued under section 34(1)(a) of the Indian Income-tax Act, 1922 were validly served by affixation in accordance with Order 5 Rules 17 and 19 of the Code of Civil Procedure, 1908.

Analysis: By virtue of section 63(1) of the Indian Income-tax Act, 1922, service of notice had to conform to the mode prescribed for summons under the Code of Civil Procedure. The record before the appellate court showed that the process server had attempted service at two addresses on different dates and times, had been unable to find the addressee, and had affixed the notices only after those attempts and after reporting to the Income-tax Officer. The Income-tax Officer had examined the process server and the Inspector and was satisfied that service had been effected in accordance with law. The appellate court also permitted the additional record to be brought on record to clarify the circumstances of affixation. On the facts, the service by affixation was held to satisfy the requirements of Order 5 Rules 17 and 19.

Conclusion: The notices were validly served, and the challenge to their service failed.

Ratio Decidendi: Where personal service cannot be effected despite reasonable attempts and the record shows compliance with the procedural requirements for affixation and verification, service by affixation is valid and sufficient.

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