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When the serving officer went with the notice to the address of the assessee he found that the assessee was out. He offered the notice to a person who was pointed out to him as the assessees son and on the latters refusal to accept the service he affixed the notice on the premises. There it was held that before it can be said that the defendant cannot be found, it must be shown not only that the serving officer went to the place at a reasonable time when he would be expected to be present, but also that if he was not found, proper and reasonable attempts were made to find him either at the address or elsewhere. If after such reasonable attempts the position still is that the defendant is not found, then and then only it can be said that the defendant cannot be found. The facts there were very different from the facts before us. In that case only one attempt was made to find the defendant when he was found to be absent and merely because his son refused to accept service of the notice it cannot be aside that the assessee could not be found. But what are the facts here ? On two occasions, the process-server goes to the assessees premises, finds him absent on both occasions; the inmates of the house -whoever they were - refused to accept service; the notice is sent by registered post on March 14, 1955; no acknowledgment is received even on March 29, 1955; on March 30, 1955, the process-server goes again and not finding the assessee affixes a copy of the notice on the premises. I do not see why in such a case it should not be held that sufficient attempts had been made to find the assessee. It is well known that in a city like Calcutta people living in the house next door to the house of the person required will hardly be able top say where the said person is to be found. The inmates of the house-usually unconnected with the person required - are not usually helpful in such matters. It is well known that if a letter is sent by registered post to particular address the peon takes it to the address every day from day to day for at least a week or longer to hand over the letter to the addressee or some authorised person. From all the circumstances of the case and especially from the fact that personal attempts on the part of the process-server to find out the assessee and the attempts to serve him by registered post were all unavailing, the Income-tax Officer was justified in concluding that the assessee was a person who could not be found and service had to be effected on him by affixing a copy of the notice on the outer door of the premises where the lived.