https://www.taxtmi.com/caselaws?id=154840 Service of an assessment order by registered post on the daughter of a co-operative society's secretary was not valid service under Rule 77(4) of the U.P. Sales Tax Rules. The court held that the phrase "member of his family" is independent, but it applies to persons who can have a family in the natural-person sense; a juristic entity such as a co-operative society has no family for this purpose. Service on a family member of an officer was therefore not service on the society itself. The service was invalid, the finding that the appeal was time-barred could not stand, and the revision succeeded with a direction to hear the appeal on merits. en-us Fri, 07 Nov 1986 00:00:00 +0530 Tue, 27 Aug 2013 16:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154840 Service of an assessment order by registered post on the daughter of a co-operative society's secretary was not valid service under Rule 77(4) of the U.P. Sales Tax Rules. The court held that the phrase "member of his family" is independent, but it applies to persons who can have a family in the natural-person sense; a juristic entity such as a co-operative society has no family for this purpose. Service on a family member of an officer was therefore not service on the society itself. The service was invalid, the finding that the appeal was time-barred could not stand, and the revision succeeded with a direction to hear the appeal on merits. Case-Laws VAT and Sales Tax Fri, 07 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154840