https://www.taxtmi.com/caselaws?id=192406 Service of a notice under section 7 of the Bengal Public Demands Recovery Act, 1913 was upheld where the bailiff's return showed acceptance by the petitioner's son, and a facsimile signature on the served copy did not invalidate service because the statute did not require a handwritten signature and no prejudice was shown. A limitation objection raised against execution of the certificate was required to be heard on merits under the statutory scheme; summary dismissal of the revision without notice or hearing was therefore unsustainable. The service challenge failed, but the matter was remitted for decision on the limitation issue in accordance with law. en-us Wed, 26 Sep 1962 00:00:00 +0530 Tue, 30 May 2017 16:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192406 Service of a notice under section 7 of the Bengal Public Demands Recovery Act, 1913 was upheld where the bailiff's return showed acceptance by the petitioner's son, and a facsimile signature on the served copy did not invalidate service because the statute did not require a handwritten signature and no prejudice was shown. A limitation objection raised against execution of the certificate was required to be heard on merits under the statutory scheme; summary dismissal of the revision without notice or hearing was therefore unsustainable. The service challenge failed, but the matter was remitted for decision on the limitation issue in accordance with law. Case-Laws Income Tax Wed, 26 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192406