The judgment of the court was delivered by

T. S. MISRA, J. - The Commissioner, Sales Tax, Uttar Pradesh, Lucknow, has, at the instance of the State of U.P., referred the following questions for our opinion under section 11 of the U.P. Sales Tax Act :

"(1) Whether under the circumstances of the case, the report of refusal by the postal authorities on the envelope containing assessment order and demand notice sent by registered post to the correct address amounts to proper service ?

(2) Whether it was compulsory on the part of the postal authorities to write the name, etc., of the person who refused the registered letter when the letter was correctly addressed ?"

M/s. Mukat Lal Om Prakash of Bulandshahr were dealers in food-grains, oil-seeds, etc. The Sales Tax Officer having found that the assessee did not deposit the sales tax and file quarterly returns for the year 1960-61, proceeded to take action under section 21 of the U.P. Sales Tax Act. The Sales Tax Officer sent a copy of the notice to the assessee through registered A.D. post, which was returned by the postal authorities with the remark "refused". The Sales Tax Officer held the service of the notice to be sufficien