1977 (1) TMI 121

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate, for the respondents Nos. 1 and 2.   G.L. Sanghi, Senior Advocate (S.K. Mehta, K.R. Nagaraja and P.N. Puri, Advocates), for the respondent No. 3.   J.P. Goyal and R.A. Gupta, Advocates, for the appellant. --------------------------------------------------   The judgment of the Court was delivered by KHANNA, J.-This is an appeal against the judgment of the Madhya Pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt, after agitating the matter before the revenue authorities, filed petition under article 226 of the Constitution to challenge the attachment and sale of the said properties. The High Court, as stated above, dismissed the petition. It was urged before the High Court on behalf of the appellant that the service of notice which was issued by the Additional Tahsildar was effected by affixation an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le member of the person (sic) concerned, who is residing with him. Rule 13 is to the effect that where the serving officer delivers or tenders a copy of the notice to the person concerned personally or to an agent or other person on his behalf, he shall require the signature of the person to whom the copy is delivered or tendered in token of acknowledgment of service. Then follows rule 14, accordi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to them in connection with the recovery proceedings. There can also be no manner of doubt that the partners of the appellant-firm were aware of the attachment and the proposed auction- sale of the properties in question. We may refer in this connection to a letter dated November 24, 1967, addressed by a partner of the appellant- firm to the sales tax recovery officer. In the said letter, it was ad....