The Gift-Tax Act, 1958
40. Service of notice.
- A notice or a requisition under this
Act may be served on the person therein named either by post or as if it were
summons issued by a court under the Code of Civil Procedure,1908. (5 of 1908).
- Any such notice or requisition may, in the case of a
firm or a Hindu undivided family be addressed to any member of the firm or to
the manager or any adult male member of the family, and in the case of a
company or association of persons be addressed to the principal officer
thereof.
- After a finding of total partition has been recorded by the
Gift-tax Officer under section 20 in respect of any Hindu family, notices under
this Act in respect of the gifts made by the family shall be served on the
person who was the last manager of the Hindu family, or if such person is dead,
then on all surviving adults who were members of the Hindu family immediately
before the partition.
- Added by Act 53 of 1962, s. 29 (w.e.f.1-4-1963).
- Subs. by S. 30, ibid., for s. 39 (w.e.f. 1-4-1963).
- ns. by s.31, ibid. (w.e.f. 1-4-1963).
- Where a firm or other
association of persons is dissolved, notices under this Act in respect of the
gifts made by the firm or association may be served on any person who was a
partner (not being a minor) or member of the association, as the case may be,
immediately before its dissolution.]
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