9911796707
TMI Blog1978 (9) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... on of law for the opinion of this Court : "Whether on the facts and in the circumstances of the case the Additional Judge (Revisions), Sales Tax, Meerut was legally justified in holding service of notice of the date of revision on the assessee though the notice was received for that date by the son of one of the partners of the firm ?" 2. The assessee had filed revisions before the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reference is incompetent as it is directed against the order refusing to set aside an exparte decision. It was urged that a reference can be filed only against an order passed under section 10 of the Act, and as the order refusing to restore the case was not passed under section 10, the reference is misconceived. It is not necessary to decide in this case the contention as to whether an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale member of his family ;" 5. Counsel for the assessee urged that as the dealer in the present case was a firm. Clause (b) which permits notice on some adult male member of the family of the dealer had no application. The relevant part of Rule 77 has already been extracted. The notice, summons etc. have to be served first by tendering it to the dealer or his manager, munim, accountant, agen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically. It is obvious that a firm is incapable of having any family, as it is not a natural person. This being so, the notice of the date of hearing of the revision could not have been served on the son of one of the partners of the firm. Service made in this manner was not valid service, and did not comply with the requirements of rule 77. 6. The question referred is answered in the negati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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