(1) A notice or a requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908).
(2) Any such notice or requisition may, in the case of a firm or a Hindu undivided family, be addressed to any member of the firm or to the manager or any adult male member of the family,1[and in the case of a company or any other association of persons] be addressed to the principal officer thereof.
2[(3) After a finding of total partition has been recorded by the3[Assessing Officer] under section 20 in respect of any Hindu family, notices under this Act in respect of the net wealth of the Hindu family shall be served on the person who was the last manager of the Hindu family, or, if such person is dead, then on all surviving adults who were members of the Hindu family immediately before the partition.]
4[(4) Where an association of persons referred to in section 21AA is dissolved, notices under this Act in respect of any matter relating to the association may be served on any person who was a member of the association immediately before its dissolution.]
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1. Substituted by Act 3 of 1989, section 76, for "and in the case of any other associations of persons" w.e.f. 1-4-1989.
2. Inserted by Act 46 of 1964, sction 38 w.e.f. 1-4-1965.
3. Substituted by Act 4 of 1988, section 127, for "Wealth-tax Officer" w.e.f. 1-4-1988.
4. Inserted by Act 16 of 1981, section 31 w.e.f. 1-4-1981.
5. Section 42 omitted by Act 5 of 1964, Section 50(b) w.e.f. 1-4-1964.