Subscribe to BCA Journal Know More

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
Reading Time 1 mins

New Page 1

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

Download PDF

You May Also Like

Foreign judgment — Judgment of Court in USA would be conclusive and binding upon the parties — Hindu Marriage Act, 1955 S. 13 and Family Courts Act, 1984, S. 7.

Rights of Overseas Citizen of India — International Sport Events — Constitution of India Article 9.