Mr. Biplabendu Roy vs Mr. D Bhattachariya
2021 Latest Caselaw 1184 Tri

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                          HIGH COURT OF TRIPURA
                                  AGARTALA

                                WP(C) No.853/2021
            For Petitioner(s)     : Mr. Biplabendu Roy, Advocate.
            For Respondent(s) : Mr. D Bhattachariya, Govt. Advocate.

HON'BLE THE CHIEF JUSTICE MR. INDRAJIT MAHANTY HON'BLE JUSTICE MR. S G CHATTOPADHYAY

_O_R_D_E_ R_

29/11/2021 (Indrajit Mahanty, CJ).

Notice.

Mr. D Bhattachariya, learned Government Advocate, appears and

accepts notice for all the respondents.

Learned counsel for the petitioner placed reliance on paragraph 4 of

a Division Bench judgment rendered by this Court in WP(C) No.272/2006

dated 4th August 2014. In this respect, notice is said to have been issued to

the petitioner under Annexures 5 and 6. The petitioner takes a categorical

stand that the person who received the notice, is a stranger and in no manner

connected with the running of the business by the petitioner assessee.

While relying on the judgment as referred to hereinabove, this

Court had come to hold that a notice in any legal proceedings should be

served either personally upon the party or upon some person authorized to

receive such notice.

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Therefore, while issuing notice in this matter, the respondents are

directed to file an affidavit indicating the status of the individual on whom

notice was served under Annexures 5 and 6 and in what manner the said

individual on whom the notice was served is connected with the business of

the petitioner.

As an interim measure, till the next date there shall be stay on the

interim demand. Three weeks time is granted to file a reply. The matter be

listed after four weeks (4th January 2022). Affidavits may be exchanged in

the meantime.

( S G CHATTOPADHYAY, J ) ( INDRAJIT MAHANTY, CJ )

Sukhendu