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Sahney Steels And Press Works Ltd. vs Income-Tax Officer on 30 May, 1984

7. Thus, to me it appears that the complainant was given an option to send any request or information either to any Branch Office of the Insurance Company (Annex.R3) or to send notice or request at it's Mumbai office as per condition No.12 of the policy (Annex.R2). Therefore, the Insurance Company cannot compel the complainant to send notice for cancellation of the policy at it's Mumbai address only and the complainant was at liberty to send the notice for 7 cancellation of the policy at it's Branch Office at Jaipur also. The Hon'ble Supreme Court in 1985 (4) SCC 173 (Sahney Steel & Press Works Ltd. Ors. Vs. Commercial Tax Officer & Ors.) has held that the Registered Office and Branch Office of an organization do not possess separate judicial personalities. Moreover, it is the general principle of law that notice to an agent is deemed to be a proper and sufficient notice to his Principal. Section 229 of the Indian Contract Act also provides as under:
Income Tax Appellate Tribunal - Hyderabad Cites 22 - Cited by 48 - Full Document
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