https://www.taxtmi.com/caselaws?id=22833 A minor ostensible owner was entitled to notice under section 6(2), and service through the natural guardian was ineffective once the guardian refused acceptance. When the authority became aware that notice had not been accepted on the minor's behalf, it was required to secure proper representation for the minor, including appointment of a guardian if necessary. Proceeding ex parte without taking those steps rendered the service defective and invalidated the forfeiture proceedings, with the result that the forfeiture order was liable to be set aside. en-us Fri, 21 Dec 1990 00:00:00 +0530 Mon, 14 Dec 2009 13:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22833 A minor ostensible owner was entitled to notice under section 6(2), and service through the natural guardian was ineffective once the guardian refused acceptance. When the authority became aware that notice had not been accepted on the minor's behalf, it was required to secure proper representation for the minor, including appointment of a guardian if necessary. Proceeding ex parte without taking those steps rendered the service defective and invalidated the forfeiture proceedings, with the result that the forfeiture order was liable to be set aside. Case-Laws Income Tax Fri, 21 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22833