1986 (11) TMI 364

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....n which arises in the present case is as to whether the service of the assessment order passed by the Sales Tax Officer which was sought to be made by registered post and was in fact served on Km. Beena Chauhan, the daughter of the secretary of the society, is a valid service in accordance with the provisions of the U.P. Sales Tax Rules.   I have heard learned counsel for the parties. Rule....

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........" According to this sub-rule, acknowledgment of the registered article sent by post has got to be signed either by the addressee himself or by an agent or an employee or member of his family. The argument sought to be raised by the learned standing counsel is that the words "member of his family" take colour from the word "employee" as used in sub-rule (4) of the aforesaid rule. His cont....

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....ination that Km. Beena Chauhan, the daughter of the secretary, will be a member of the family of the dealer within the meaning of sub-rule (4) of rule 77 of the Rules. The learned counsel for the dealer invited my attention to the decision of this Court in the case reported as Radha Mal Mahabir Prasad v. Commissioner of Sales Tax 1978 UPTC 730 and relied upon the interpretation put by this Court i....

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....as substance. Firstly, it cannot be said that the co-operative society has any family in this case and that service on the daughter of the secretary of the society was a valid one. Secondly, in my opinion, the words "member of his family" used in subrule (4) of rule 77 of the Rules do not take any colour from the word "employee" as suggested by the learned standing counsel. Consequently, in my opi....