1977 (7) TMI 109

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....x Parte by an order passed on 3rd August, 1967. The assessment order was served on the co-operative society's accountant on 13th October, 1967. Subsequently, the same assessment order was served on the secretary of the co-operative society on 25th January, 1968. The society filed an appeal on 2nd February, 1968. The office of the appellate court raised an objection that the appeal was beyond time.....

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....ement of the case for the opinion of this court on the following questions of law: "(1) Whether the accountant of M/s. Jhansi Sahkari Kraya Vikraya Samiti is the applicant's agent within the meaning of rule 77(1(a) of the U.P. Sales Tax Rules? (2) Whether the service of the ex parte assessment order dated 3rd August, 1967, on the dealer's accountant on 13th October, 1967, is valid and legal ....

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....n accountant or an authorised agent appointed by the dealer in writing in this behalf; and process served on or notice given to such lawyer, accountant or the authorised agent shall be as effectual as if the same had been served on or given to the dealer in person; and all provisions of the Act or the Rules relating to the service of process on or the giving of a notice to a dealer shall be applic....

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....ealer in writing in this behalf alone are competent to accept notice on behalf of the dealer. Service or acceptance of notice by any other class of persons would not be as effectual as if the same had been served on the dealer in person. Rule 77(1)(a) covers the licensee, manager or agent of a dealer. It does not specifically refer to an accountant. An accountant is expressly included in rule 7....