SAHKARI SANGH LIMITED Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) The assessee is a co-operative society known as M/s. Sahkari Sangh Limited.

(2.) The short question which arises in the present case is as to whether the service of the assessment order passed by the Sales Tax Officer which was sought to be made by registered post and was in fact served on Km. Beena Chauhan, the daughter of the secretary of the society, is a valid service in accordance with the provisions of the U.P. Sales Tax Rules.

(3.) I have heard learned counsel for the parties. Rule 77(4) of the U.P. Sales Tax Rules (hereinafter referred to as the Rules) which is relevant for the purpose of service by post reads as follows :