The legal notices in totality do not have any validity period. However, in certain tax-related matters, it does hold high weight age in those cases. The validity of notices in income matters plays a very important role, if the taxpayer does not reply to the tax authority in time, then the penalty imposed shall be high and the punishment will be either imprisonment or fine or both in certain serious offence of income tax matters. A notice is filed only for civil related matters under section 80 civil procedure code 1908, and income tax act for few tax matters.
Time period: The taxpayer gets 90 days to reply to the income tax authorities, for stating the reason for not paying the tax on time or other income tax issues.
If Notice Remains Undelivered
Even after sending multiple notices to the accused party, if they do not respond, then one can initiate the legal proceedings by filing the case against the accused party. A legal notice is not always compulsory, but in cases where money recovery is the subject matter, then it does have a statutory value and may act as evidence in such cases.
However, if a person or an organization sends a notice which is not required or is factually incorrect or illegal or unwarranted, it can be considered as an offence.
There are certain situations where action has to be taken for undelivered notice.The following situations are given below:
- Refusing to accept the notice: If a party refuses to collect the undelivered notice even after sending multiple notices then such notice shall be deemed valid, and it shall be said to be a valid notice. Therefore, such a notice cannot be rejected at any cost.
- In cases where no knowledge of notice exists: In cases where the notice is not delivered due to no person being present at the residence, or due to some personal reasons or if there is any inconvenience regarding the exact address of the resident where it has to be delivered. Thus, it is always advisable to proceed with the legal proceeding with an n advocate.
Is It Mandatory To Send Legal A Notice?
As per section 80 of the civil procedure code 1908, it is mandatory to send a legal notice before filing a case if the opposing party is a government sector or a public official. Also, to initiate arbitral proceedings, it is mandatory to send a legal notice.
In Alupro buildings systems Pvt. Ltd vs Ozone overseas pvt.ltd, it has given a clear picture regarding the object and purposes of sending the notice under section 21 of the Arbitration and Conciliation Act and that sending of notices is compulsory. In cases, where notices have not been sent, the legal proceedings cannot be initiated between the parties and thus, creating the limitation for the same.
There is no specific law that states that it is mandatory to send a legal notice to other parties other than the government sector or officials. However, it is considered to be a good practice to send a legal notice in order to avoid long legal battles and to promote quicker outside court settlement.
The notices are also valid, if it is sent via email or WhatsApp or through other social media, and this is guided under the Information and Technology Act 2000.
Even though one may feel that notice is not mandatory to be sent to the other party, it is always advisable to draft one with the help of an advocate in order to avoid legal hiccups when proceedings take place in the court of law. There are no set of rules and regulations regarding notices and structure of notices, so it is the best time to make an act regarding the same that it will help in the smooth functioning of various courts of law in India. One must, therefore, be careful while drafting a notice, especially which is related to tax and other money recovery matters.