Issued And Served - Definition - Law Dictionary Home Dictionary Definition issued-and-served

Definition :

Issued and served, the expressions 'issued' and 'served' are used as interchangeable terms and in the legislative practice of our country they are sometimes used to convey the same idea. Accord-ingly, it was held that the word 'issues' was not used in the narrow sense of 'sent' but that the said expression had received, before the Indian Income-tax (Amendment) Act, 1959, a clear judicial interpretation. Subba Rao, J., as he then was, dealing with the purpose which the word 'issue' was intended to serve, after referring to Niwas v. I.T.O., (1956) 30 ITR 381 (All) cited in the judgment under attack and a Bombay decision, observed at page 108: The intention would be effectuated if the wider meaning is given to the expression 'issued'. The dictionary meaning of the expression 'issued' takes in the entire process of sending notices as well as service thereof. The said word used in s. 34(1) of the Act itself was interpreted by Courts to mean 'served', Commissioner of Wealth Tax v. Kundan Lal Behari Lal, AIR 1976 SC 1150: (1975) 4 SCC 844 [Wealth Tax Act, 1957, s. 18 (2A)]