In the arguments on Wednesday before a Division Bench led by Justice Vikramjit Sen, the department said a notice had indeed been sent to Mayawati, but was not accepted by her.

Appearing for the Chief Minister, senior counsel Harish Salve contended that the entire re-assessment proceedings had to be set aside because the “mandatory provision” of issuing the notice. “Income Tax rules very clearly prescribes that re-assessment cannot be done without issuing notice. Also, the proceeding is to be set aside as it is also beyond the limitation period,” Salve argued.

In reply, the department, represented by counsel R D Jolly, said the “notice was issued on March 24, 2007, at her Humayun Road residence in Delhi, but it was said that she had shifted to Lucknow. The notice was then sent by mail to her Nehru Road address. It was then re-directed to her chief ministerial residence at Kalidas Road and then returned to the department,” Jolly narrated to the court.

He added that the notice is deemed to have been served once it is dispatched to the assessee in the latter’s address. He added his client was not responsible if the assessee choo-ses not to accept the dispatch.

“After sending the notice by post it is beyond our control and if the notice was not accepted then it should be deemed to have been served and the department can go ahead with the re-assessment of her property,” Jolly said.

Salve, on the other hand, refuted his contention and said that Mayawati had not refused to accept the notice and it was not redirected by her.