R.R.Misra, J. - (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 : 77. Modes of service.-(1) The service of any notice, summons or order under the Act or the Rules may be effected by any of the following methods, namely: (2)... (3)... (4) When service is made by post, an acknowledgment purporting to have been signed by the addressee or his manager, munim, accountant or agent or employee or member of his family, or an endorsement by a postal emyloyee that the addressee or his manager, munim, accountant or agent or employee or member of his family refused to take delivery may be deemed by the concerned authority to be proof of service. ...;