Section 86(9) in The M.P. Vanijyik Kar Niyam, 1995
(9)Where any assessment is to be made in respect of a business which has been discontinued, a notice shall be served in the case of a firm or an association of persons, on any person who was a partner of such firm or member of such association at the time of its discontinuance or in the case of a company, on the principal officer thereof.Explanation. - For the purpose of this Rule, agent means a person entitled to appear in accordance with the provisions of Section 31 of the Act and includes a Manager, Clerk or Mukhtiar of the dealer or a Secretary, Director or Accountant of a company or an adult member of a Hindu undivided family, or any literate employee of dealer unless the dealer has informed in writing the name of a person authorised to receive notice or summons or order on his behalf as an agent.
