TMI Blog1976 (9) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... . In order to ascertain the facts correctly we directed Sri Deokinandan, counsel for the department, to produce the relevant papers. The record was produced in court. From the record, it appears that N. D. challan for interest and challan for regular payment and I.T. 30 Form were sent by the process server addressed to the petitioner, assessee No. 1, on October 3, 1972; the process server on the back of this made the following endorsement in Hindi which translated runs: " I inquired at a number of places but could not find out." On October 4, 1972, i.e., on the next day, the Income-tax Officer passed the following orders: "I.T.IP--Please serve by affixture on the last known address." On December 13, 1972, there is an endorsement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gence, cannot find the defendant and there is no agent empowered to accept service of the summons on his behalf, nor any other person on whom service can be made, the serving officer shall affix a copy of the summons on the outer door or some other conspicuous part of the house in which the defendant ordinarily resides or carries on business or personally works for gain, and shall then return the original to the court from which it was issued, with a report endorsed thereon or annexed thereto stating that he has so affixed the copy, the circumstances under which he did so, and the name and address of the person (if any) by whom the house was identified and in whose presence the copy was affixed. Rule 20. (1) Where the court is satisfied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. Nevertheless, there must be material on the record on the basis of which a reasonable person might come to the conclusion that either of these conditions is satisfied. The satisfaction of the court contemplated by Order V, rule 20 is an objective satisfaction. It is not a subjective one and, as such, relevant material must exist on the record to justify this conclusion. Counsel for the revenue has urged that inasmuch as the Income-tax Officer passed the impugned order it must be taken that he was satisfied that one or the other of these conditions existed. We are unable to concur with this view. The report given by the process server was to the effect that he had made enquiries at a number of places but could not find out, which, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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