Khanna, J. - (1.) This is an appeal against the judgment of the Madhya Pradesh High Court dismissing petition under Art. 226 of the Constitution of India filed by the appellant.
(2.) The appellant is a registered firm. Various sums of money were due from the appellant on account of sales tax. The appellant, however, could not pay those amounts. Recovery certificate for recovery of Rs. 30,000 on account of the sales tax was issued by the sales tax authorities to the Revenue Officer. The Addl. Tehsildar Sales Tax, after issuing notices to the appellant, attached immovable and movable properties belonging to the appellant. The said properties were sold by auction on December 8, 1961. Respondent No. 3 was the highest bidder in those auction-sales. He gave a bid of Rupees 12,000 for immovable property and Rs. 21,000 for the movable property. The appellant, after agitating the matter before the revenue authorities, filed petition under Art. 226 of the Constitution to challenge the attachment and sale of the said properties. The High Court, as stated above, dismissed the petition.
(3.) It was urged before the High Court on behalf of the appellant that service of the notice which was issued by the Additional Tehsildar was effected by affixation and not personally upon the partners of the appellant-firm. The procedure adopted in this respect, according to the appellant, was not in accordance with the rules of procedure prescribed for the revenue officers and revenue Courts regarding the mode of service. The High Court repelled the contention advanced on behalf of the appellant in this respect. The same contention has been advanced on behalf of the appellant before us by its learned counsel, Mr. Goyal. He has drawn our attention to Rules. 11. 12, 13 and 14. According to Rule 11, every notice shall be served by tendering or delivering a copy of it to the person concerned personally or to his recognised agent. Rule 12 provides that where the person concerned cannot be found and has no recognised agent, service may be made on any adult male member of the person concerned, who is residing with him. Rule 13 is to the effect that where the serving officer delivers or tenders a copy of the notice to the person concerned personally or to an agent or other person on his behalf, he shall require the signature of the person to whom the copy is delivered or tendered in token of acknowledgment of service. Then follows Rule 14, according to which. if service of the notice cannot be effected in the manner provided in Rules 11, 12 and 13 a copy thereof may be affixed at the last known place of residence of the person concerned or at some place of public resort in the village in which the land to which the notice relates is situate or from which the land is cultivated.;