1981 (9) TMI 254

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....ereinafter referred to as the "Act"), directed the following question to be referred to this Court for its opinion:   "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that there had been appropriate service of the orders of assessment on the assessee as provided under rule 84(1) of the Orissa Sales Tax Rules?" 2.. The short facts are:....

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....d that as the appellant refused to sign the A.D. the same was served in the presence of two witnesses, on 20th January, 1973. As this service is a valid service under the provisions of the Civil Procedure Code, the date of service of the notice is taken as 20th January, 1973. According to the statutory provisions the appeal should have been filed by 19th February, 1973, at the latest. But instead,....

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....in the department who was entrusted with the duty of serving the order of assessment can be taken as compliance with the requirements in the Code of Civil Procedure. The relevant rules are rules 17 and 19 of Order 5 of the Code and they provide: "Rule 17.-Where the defendant or his agent or such other person as aforesaid refuses to sign the acknowledgment, or where the serving officer, after us....

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....d so, and the name and address of the person (if any) by whom the house was identified and in whose presence the copy was affixed. Rule 19.-Where a summons is returned under rule 17, the court shall, if the return under that rule has not been verified by the affidavit of the serving officer, and may, if it has been so verified, examine the serving officer on oath, or cause him to be so examined....