9911796707
TMI Blog2007 (10) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... f both the parties, present revision is being disposed of. Learned counsel for the applicant submitted that the business of the applicant had been closed in the year 1985 for ever and no business had been carried on at 33/20 Chowk, Kanpur. He submitted that the Tribunal has passed the ex parte order on the ground that no one appeared on the date fixed on July 26, 2007. He submitted that the applicant was not served with any notice for the date fixed on July 26, 2007 and had no information about the said date. He submitted that the alleged service of notice by affixation is not in accordance with rule 77 of the U.P. Sales Tax Rules, 1948 (hereinafter referred to as "the Rules"). He submitted that on June 25, 2007 the case was adjourned beca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n July 26, 2007. Record of the Tribunal reveals that the notice was alleged to have been served by affixation. The report of the process server is as follows: "Mahodey Suchna patra ki mool prati vyapari ke antim vypar stal par chaspa kiya samne yunik book agencies hai aur daye makhanlal ram richpal nam ki firm hai. Maujudh logo ne gawahi dene se mana kiya. Adesharth hetu prastuth. Suresh. 11.07.2007." Rule 77 of the Rules is as follows: "77. Method of service.-(1) The service of any notice, summons or rder under the Act or the Rules may be effected by any of the following methods, namely:- (a) by giving or tendering a copy thereof to the dealer or person concerned or to his manager, munim, accountant or agent, or to one of his em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (1), he shall require the person to whom the notice, summons or order is delivered or tendered to sign an acknowledgement of the service of the notice, summons or order. (3) Where the person to whom the notice, summons or order is tendered as aforesaid refuses to accept the same or refuses to sign the acknowledgement after its acceptance, the process server, peon or employee shall submit a report to the concerned authority stating facts about such refusal and the name and address of the person, if any, present at the time of such refusal. Such report shall be verified on oath by the process-server, peon or employee. The concerned authority may, having regard to the facts and circumstances and after making such further enquiry in the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the addressee is evading service or that, for any other reason which in the opinion of such authority is sufficient, service cannot be effected by any of the above said methods, the said authority shall, after recording the reasons therefor, direct the service by affixation. In the present case, the record reveals that the notice was neither sent for service personally nor by registered post. No finding has been recorded that the applicant was evading the service or the service by the aforesaid two methods was not possible. Further in accordance with rule 77 of the Rules, affixation should be made on some conspicuous part of the dealer's place of business or the building in which the dealer's place of business is located, or u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esh after giving proper opportunity of hearing to the applicant-dealer.
Applicant-dealer is directed to appear on any working day before the Member Tribunal by October 31, 2007 and the Member Tribunal may fix a date of hearing. It is made clear that no fresh notice be issued to the applicant-dealer. It is further made clear that in case, on account of any reason if the case will be adjourned in future, it will be the responsibility of the applicant-dealer to take the notice of the date and the date of hearing will not be informed to the applicant-dealer in future. In case, if the applicantdealer fails to appear before the Member Tribunal before October 31, 2007 the present order shall stand vacated. X X X X Extracts X X X X X X X X Extracts X X X X
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