Demand notice service must be proved before rejecting an appeal for non-production of the notice.

An appeal could not be rejected for non-production of the original demand notice where service of that notice was not proved. The court noted that the assessment order had been returned with an endorsement that the petitioner was not known, and there was no reliable proof of service of either the demand notice or a certified copy. In that situation, the omission to produce the original demand notice was not a curable defect attributable to the petitioner. The petitioner was therefore entitled to obtain a certified copy of the demand notice, and the appeal had to be restored and heard on merits.

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Issues: (i) Whether the appeal could be rejected for failure to produce the original demand notice when service of the demand notice was not proved. (ii) Whether, in the absence of proof of service of the demand notice, the petitioner was entitled to a certified copy of the demand notice and restoration of the appeal.

Issue (i): Whether the appeal could be rejected for failure to produce the original demand notice when service of the demand notice was not proved.

Analysis: The original assessment order had been returned with the endorsement that the petitioner was not known, and there was no reliable proof that either the original demand notice or a certified copy of the demand notice had been served. Since the appeal had been filed on the basis of the certified copy of the assessment order, the omission to produce the original demand notice could not be treated as a curable defect attributable to the petitioner.

Conclusion: The rejection of the appeal for non-production of the original demand notice was incorrect and unsustainable.

Issue (ii): Whether, in the absence of proof of service of the demand notice, the petitioner was entitled to a certified copy of the demand notice and restoration of the appeal.

Analysis: In the absence of proof that the demand notice had been served, the petitioner was entitled to obtain its certified copy. Once such copy was produced, the appeal was required to be restored and heard on merits.

Conclusion: The petitioner was entitled to issuance of the certified copy of the demand notice and to restoration of the appeal for consideration on merits.

Final Conclusion: The order rejecting the appeal was set aside, and the appellate remedy was directed to be revived and decided in accordance with law after supply of the demand notice copy.

Ratio Decidendi: An appeal cannot be rejected for non-production of a demand notice where service of that notice is not proved, and the appellant must be afforded the procedural opportunity necessary to prosecute the appeal on merits.

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