Substituted service by affixation upheld where ordinary service failed and the authority formed the required opinion on practicability.

Valid service of a notice under section 21 is a condition precedent to reassessment jurisdiction. Rule 77 permits affixation only when ordinary modes of service are not practicable, and that prerequisite was satisfied here because personal service had failed on more than one occasion and registered post had also proved ineffective. The assessing authority had therefore formed the necessary objective opinion before directing substituted service by affixation. The challenge that affixation was impermissible without a prior report back was rejected on these facts, and the reassessment proceedings were not vitiated for want of valid service.

---

---

Issues: Whether notice under section 21 was validly served by affixation in terms of rule 77 of the U.P. Sales Tax Rules, 1948, and whether the reassessment proceedings were vitiated for want of valid service.

Analysis: Valid service of notice under section 21 is a condition precedent to the exercise of jurisdiction for reassessment. Rule 77 permits affixation only where the other prescribed modes of service are not practicable. In the facts found, the assessing authority had first attempted personal service, which failed on more than one occasion, and service by registered post was also ineffective. The authority had therefore applied its mind to the non-practicability of the other modes before directing substituted service. The challenge that affixation could not be ordered in advance without reporting back to the authority was rejected on the facts, as the process-server had already made unsuccessful attempts and the authority had formed the requisite opinion. The objection regarding the earlier service reports was treated as a factual contention not available for first-time consideration in revision.

Conclusion: The notice was validly served by affixation, the reassessment proceedings were not invalidated on that ground, and the revision was without merit.

Ratio Decidendi: Substituted service by affixation under rule 77 is valid when the assessing authority, after unsuccessful attempts at the ordinary modes of service, forms an objective opinion that the other modes are not practicable; such service is not vitiated merely because the authority directs affixation after those attempts have failed.

---