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August 2010

Service — Service of order must be by registered post with acknowledgement due — Service by courier not proper.

By Dr. K. Shivaram
Ajay R. Singh
Advocates
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25 Service — Service of order must be by registered post with
acknowledgement due — Service by courier not proper.


The order in original was sent to the appellant by courier by
the Revenue Authority. There was no modality of dispatch of orders by courier
prescribed under the law. In fact S. 37C specifically provides for service of
documents by registered post. If such a modality is not followed, the order in
original can be said to have been not served on the assessee. Therefore, the
appellant cannot be denied justice taking shelter of the order sent by courier.

The Court also observed that there was nothing brought to record that there
was emergency to serve the order by courier. S. 37C has made provision

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