1963 (3) TMI 43

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....roceedings initiated by the Sales Tax authorities vide notice dated 2nd March, 1962, under section 11-A(i) of the Punjab General Sales Tax Act, 1948, served upon Shri Hari Madho Singal, Advocate, on the ground that the service of notice on the Advocate was no service on the petitioner and as no notice had been served on the petitioner within three years following the close of the year for which th....

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....ii) a Barrister-at-Law or Solicitor or any other person entitled to plead in any court of law in the Indian Dominion; or (iv) a person who has been enrolled as a Registered Accountant in the Register of Accountants maintained by the Central Government under the Auditors' Certificate Rules, 1932, or holds a restricted certificate under the Restricted Certificate Rules, 1932, or has passed any ac....

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....giving or tendering it to the person concerned or his manager or agent, if any; or (c) if the person concerned or his manager or agent, if any, cannot be found by leaving it at the last known place of business or residence of the person concerned or by giving or tendering it to some adult male member of his family; or (d) if none of the methods aforesaid is practicable by affixing it in some....

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....int. The moment a dealer has an agent, service on him would be good service for purposes of the Act. Mr. Atma Ram, however, relies on the following decisions, Batna v. Deva Singh A.I.R. 1928 Lah. 733., Gopiram Bhagwan Das v. Commissioner of Income-tax, Bihar[1956] 30 I.T.R. 8., and Commissioner of Income-tax v. Baxiram Rodmal[1934] 2 I.T.R. 439., for the contention that service of notice on the ag....