Substituted service by affixture was valid where the court could direct another mode reasonably calculated to give notice.

Service of a notice under the Income-tax Act was upheld where substituted service by affixture was ordered and the governing procedural rule allowed service in another manner reasonably calculated to give notice. The court interpreted the service provisions with reference to the Code of Civil Procedure and treated the omission of the word "also" in the rule as significant, concluding that the prescribed dual-affixture method was not mandatory where the court had discretion to direct an effective alternative mode. The notice was therefore validly served, and service was held sufficient against the assessee.

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Issues: Whether a notice under section 34 of the Income-tax Act was properly served within the prescribed period when substituted service was ordered by affixture without affixing a copy on the notice board of the income-tax office.

Analysis: Section 63 of the Income-tax Act permits service of a notice as if it were a summons under the Code of Civil Procedure. On the interpretation of Order V, rule 20(1), the prescribed mode of affixture is one permissible method, but the closing words also confer discretion on the court to adopt another manner of service, provided it is reasonably calculated to give notice to the person to be served. The omission of the word 'also' from the concluding part of the rule was treated as significant, and authorities dealing with different provisions were held distinguishable.

Conclusion: The substituted service was valid, the notice was properly served, and the question was answered in the affirmative against the assessee.

Ratio Decidendi: Where the governing procedural rule expressly authorises service 'in such other manner as the court thinks fit', the court has discretion to direct an alternative mode of service that is reasonably calculated to give notice, and such service is valid even if the specific dual-affixture method is not followed.

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