Law: Wealth Tax Act, (XV of 1963)

Section: 17,16(4),41

Law: Civil Procedure Code (V of 1908)

Section: OrderV,Rule17

Wealth Tax Act (XV of 1963)--- ---Ss. 16(4)(5) & 41---Civil Procedure Code (V of 1908), O. V, R. 17-- Service of notices---Ex parte assessment ---Assessee a Cooperative Housing Society, was served statutory notices---Process-server reported that assessee was not traceable---Process was issued to be served on Authorised Representative of the assessee---Service of notice was made through affixture by Inspector---No body turned up thus ex pane assessment was made---First Appellate Authority upheld the action of the Revenue---Feeling aggrieved, assessee came up for further appeal---Held, if the notice for hearing of appeal could not be served, the Appellate Authority ought to have got the service effected through affixture as provided in O.V, R.17 of C.P.C. and S. 41, Wealth Tax Act, 1963---Absence of such attempt on the part of First Appellate Authority had resulted into legal lacuna and rendered the ex parse assessment improper---Valuable right of service in accordance with law had been denied to the assessee---Appellate Tribunal set aside the impugned order and case was remanded to First Appellate Authority to decide the appeals on merits in circumstances. ORDER NASIM SIKANDAR (JUDICIAL MEMBER). ---These further appeals in the years 1982-83 to 1987-88 arise out of a consolidated order recorded by AAC, Range-II, Lahore on 31-12-1991 whereby the appeals of the assessee were rejected. 2. The assessee is a Cooperative Housing Society, which has served statutory notices under sections 17 and 16(4) of the Wealth Tax Act, 1963 for the years under consideration. However, the Process Server reported that the assessee was untraceable on the address given. Thereupon, as per consolidated assessment order recorded for these years on 16-8-1988 the process were issued to be served on the A.R for the assessee Mr. Nisar Ahmad. However, on his refusal to accept, the service of notices was made through affixture by the Inspector. Since no body turned up even there after ex parte assessments in all these years under section 16(5) of the Wealth Tax Act were recorded computing taxable wealth at Rs.20,83,007, Rs.94,47,802, Rs.1,07,52,897, Rs.57,95,172, Rs.43,57,890 and…

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