TMI Blog1979 (2) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Act). For the assessment years 1965-66, 1966-67, 1967-68, 1968-69, 1969-70, 1970-71 and 1971-72, there were certain proceedings initiated against him under the said Act and demands were raised. Those demands, not having been duly satisfied, certificate proceedings were also initiated and they have also been determined against the petitioner. The notices meant for the assessment years as abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved on the petitioner duly and personally before such notice, as mentioned in the affidavit-in-opposition, was served by affixation. It was contended by him that the service by affixation at the first instance, as was done in the instant case, and which has been admitted in the affidavit-in-opposition as filed, was improper. The same arguments were advanced by Mr. Pal in respect of the notices i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR 374 (Cal), that since the procedures as laid down in the statute or the rules framed thereunder, have not been followed in the matter of effecting service of the concerned notice duly, the proceedings as initiated and completed cannot be allowed to be sustained. The respondents have filed an opposition dated 15th May, 1976, in which they have admitted the fact of service of the notices by aff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents from proceeding afresh in the matter and to make appropriate determination in accordance with law, if they are so entitled and are advised. While issuing the rule on 7th March, 1975, the court had directed the petitioner to deposit a sum of Rs. 500. Mr. Pal has mentioned that by challan No. 268 of 13th May, 1975, such deposit has been made. The office is required to check up the fact wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
