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State of Madhya Pradesh - Section

Section 26 in The M.P. Vritti Kar Niyam, 1995

26. Service of notices.

(1)Notice under the Act or the rules made thereunder may be served by any of the following methods namely :-
(i)by delivering or tendering a copy of the notice to the addressee or any adult member of his family residing with him or to a person regularly employed by him; or
(b)by post :
Provided that if upon an attempt being made to serve any such notice by any of the above mentioned methods, the authority under whose orders the notice was issued is satisfied that the addressee is keeping out of the way for the purpose of avoiding service or that, for any other reason, the notice cannot be served by any of the above mentioned methods, the said authority shall order the service of the notice to be effected by affixing a copy thereof on some conspicuous part of the addressee's office or the building in which his office is located or where he habitually resides, or upon any conspicuous part of any place of profession, trade, calling or employment last notified by him and such service shall be deemed to have been duly served on the addressee personally.
(2)When the serving officer delivers or tenders a copy of the notice to the addressee personally or to any of the persons referred to in clause (i) of sub-rule (1), he shall require the signature or thumb impression of the person to whom the copy is so delivered or tendered as an acknowledgment of service endorsed on the original notice.
(3)When a notice is served by affixing a copy thereof in accordance with the proviso to sub-rule (1), the serving officer shall return the original to the authority which issued the notice with the report endorsed thereon or annexed thereto stating that he so affixed the copy, the circumstances under which he did so and the name and address of the person, if any, by whom the addressee's office or building in which his office is or was located or his place of profession, trade, calling or employment or residence was identified and in whose presence the copy was affixed. The serving officer shall also state in his report how the signature or thumb impression of the person identifying the addressee's office or building or place of profession, trade, calling or employment or residence was obtained.
(4)When service is made by post, the service shall be deemed to be effective if the notice has been properly addressed and sent by registered post acknowledgment due and unless the contrary is proved, the service shall be deemed to have been effected at the time at which the notice would have been delivered in the ordinary course of postal business.
(5)The authority under whose orders the notice was issued shall, on being satisfied from the report of the serving officer or the postal acknowledgment or by taking such evidence as it deems proper that the notice has been served in accordance with the provisions of this rule, record the fact and make an order to that effect.
(6)If the authority is not satisfied that the notice has been properly served, it may. after recording an order to that effect, direct the issue of a fresh notice.Form - 1[See rule 3(1)]Application for registration (for employers)To,The Profession Tax Assessing Authority............................................................I, hereby apply for a certificate of registration under the Madhya Pradesh Vritti Kar Adhiniyam, 1995 as per particulars given below :-
1 Name of the applicant ..........................
2 Address of the principal place of work (building/street/road/municipal ward/ town/ city /tehsil /district) ..........................
3 Status of the person signing the form (Whether proprietor /partner /principal /officer/ agent /manager / director/ secretary) ..........................
4 Name of the employer ..........................
5 Class of the employer (whether individual /firm/ company/corporation/ society /club / association). ..........................
6 If registered under the Madhya Pradesh Vanijyik Kar Adhiniyam,1994/ Central Sales Tax Act, 1956, the number of registrationcertificate,- ..........................
  (a) Under Vanijyik Kar Adhiniyam ..........................
  (b) Under Central Sales Tax ..........................
7 Names and addresses of other places of work in Madhya Pradesh. ..........................
The above statements are true to the best of my knowledge andbelief.
Place.......................... Signature.................................
Date.......................... Status.......................................
*Strike out whichever is not applicable
Acknowledgement(Particulars of name and address to be filled in by the applicant)Received an application for registration in Form - 1.From :-Name of the applicant...........................Full postal address...............................Place..........................Date..................................................................Signature of the receiving officerForm - 2(See rule 3(3))Certificate of registration (for employers)No..........This is to certify that the proprietor/partner /principal/officer/agent/manager/head of the office of the establishment/firm/club/association/society/corporation/company known as and located at has been registered as an employer under the Madhya Pradesh Vritti Kar Adhiniyam, 1995.The holder of the certificate has additional place of work at the following address :-