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1973 (8) TMI 33 - HC - Wealth-tax" Whether the date of service of the assessment order on the petitioner should be May 19, 1966, or May 22, 1966? " - The short question for consideration is whether Basudeb had any authority to receive the notice on behalf of the petitioner on May 19, 1966. It is the duty of the department to establish that service was made either on the assessee himself or on somebody duty authorised by him to receive such notice. The petitioner has been throughout contending that though Basudeb is a partner in one of the firms in which the petitioner is a partner he had no authority to receive the assessment order on his behalf. - In the absence of any evidence that Basudeb had due authority on behalf of the petitioner to receive summons, the question of law must be answered in favour of the petitioner by saying that the service of the assessment order on the petitioner was on May 22, 1966, and not on May 19, 1966.
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