TaxTMI 
TaxTMI 
1972 (10) TMI 115
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....st to the correct address amounts to proper service? (2) Whether it was compulsory on the part of the postal authorities to write the name, etc., of the person who refused the registered letter when the letter was correctly addressed?" M/s. Mukat Lal Om Prakash of Bulandshahr were dealers in foodgrains, oil-seeds, etc. The Sales Tax Officer having found that the assessee did not deposit the sales tax and file quarterly returns for the year 1960-61, proceeded to take action under section 21 of the U.P. Sales Tax Act. The Sales Tax Officer sent a copy of the notice to the assessee through registered A. D. post, which was returned by the postal authorities with the remark "refused". The Sales Tax Officer held the service of the notice to....
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.... such refusal could not be drawn. The State of U.P. thereupon moved the Additional Judge (Revisions), Sales Tax, under section 11(3) of the said Act for referring the aforesaid questions to this court for opinion. Question No. (1).-It appears that the assessment order and the demand notice were sent to the assessee-firm by registered post in an envelope at the correct address of the assessee. Rule 45 of the U.P. Sales Tax Rules provides: "As soon as the assessment has been made the Sales Tax Officer shall send to the dealer a notice in form XI together with a copy of the assessment order free of charge and the dealer shall pay the tax so assessed within the time and in the manner specified in the notice." Rule 77 deals with the mode o....
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....ntly for the payment of the tax assessed and penalty imposed and payable by such firm whether such assessment is made or penalty is imposed prior to or after such discontinuance, and subject as aforesaid, the provisions of the Act shall apply as if every such person or partner were himself a dealer. In the instant case, it was found by the Additional Judge (Revisions), Sales Tax, that the assessee-firm had been closed and the two partners of the firm had separated. The Sales Tax Officer could no doubt assess the firm up to the date of such discontinuance but at the same time the partners constituting the said firm being liable severally and jointly for the payment of the tax assessed as if they were personally the dealers were entitled to h....
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....f the service of the notice, summons or order. Sub-clause (3) provides that where the dealer or licensee or his manager or agent, refuses to accept the notice, summons or order tendered to him by a process-server, peon or employee of the Sales Tax Officer, or refuses to sign the acknowledgment after acceptance of the notice, summons or order, such processserver, peon or employee, as the case may be, shall submit a report to the concerned authority stating inter alia the name or names and address or addresses of the person or persons, if any, present at the time of the refusal. Similarly, sub-clause (4) of rule 77 provides that in case the notice or order is sent by registered post an acknowledgment purporting to be signed by the dealer or l....