TMI Blog1975 (12) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... e was, therefore, forwarded to the 3rd respondent, village officer of the village, in which the cardamom estate of the deceased is situated. According to the 1st respondent, Additional Agricultural Income-tax Officer, the village officer did not find the above persons (petitioners Nos. 1 and 2) and so he served them by affixture on March 3, 1973. No other circumstances relating to the said service by affixture are available in this case. The first respondent appears to have completed the assessment thereafter; according to him, he sent the assessment order and demand notice by registered post, and these were returned with the endorsement that petitioners Nos. 1 and 2 refused to accept them. Petitioners deny that they so refused, their case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decisions following it; the case of the first respondent is that an opportunity was given by service of the pre-assessment notice by affixture. However, there is no case before me that that notice was served as if it were a summons issued by a court under the Code of Civil Procedure. On the other hand, the argument advanced by the learned Government Pleader is that any notice could be served in some manner other than that provided for in section 64 of the Act. In other words, the argument is that section 64 of the Act is not exhaustive as regards the manner of service of notices and requisitions under the Act. To meet the second contention the learned Government Pleader relies on the principle of substantial representation. Taking up th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n accordance with the procedure prescribed. Therefore, if the service by affixture in the instant case is, as is contended, not as provided in section 64, it will be a case where law has not provided for imputing constructive knowledge or notice of the proceedings which have been initiated against the assessee. On the other hand if the service by affixture was effected by calling in aid section 64 which provides that a notice can be served as if it were a summons issued by a court under the Code of Civil Procedure, then the procedure prescribed by that Code relating to service by affixture of summons has to be followed. Provisions of the Code relating to service by affixture are those contained in Order V, rules 17, 18 and 19. Rule 19 provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inclined to say that compliance with rule 18 of Order V in the Code requiring the serving officer to endorse on or annex to the summons a return stating the details made mention of therein would be a wholesome practice; it would, to a large extent, check false returns. In Ramendra Nath Ghosh v. Commissioner of Income-tax [1967] 66 ITR 414, 432-33 (Cal), with reference to section 63 of the Indian Income-tax Act, 1922, it was held: "Since in this case the notices could not admittedly be served on the petitioner by post, the only other way they could be served is by the procedure laid down for service of summons under the Code of Civil Procedure." (Underlining by me) And, dealing with an argument that what is required of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese facts in mind, let us now proceed to consider the relevant provisions of law ........." (Underlining by me) "As seen earlier the contention of the assessees was that at the relevant time they had no place of business. The report of the serving officer does not mention the names and addresses of the persons who identified the place of business of the assessees. That officer does not mention in his report nor in the affidavit filed by him that he personally knew the place of business of the assessees. Hence, the service of notice must be held to be not in accordance with the law. The possibility of his having gone to a wrong place cannot be ruled out. The High Court after going into the facts of the case very elaborately, after examini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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