Notice Served to Truck Driver Can Not be Considered as Notice to Assessee: Allahabad High Court
In the case of Ranchi Carrying Corporation vs State of UP & 2 Others, the Allahabad High Court held that the service of detention order on the driver or fixation of a copy of the order on the truck is none of the methods prescribed under section 169 and thus, same could not be deemed to be a valid service of notice.
