https://www.taxtmi.com/caselaws?id=103426 Service of notice under the repealed Bombay Sales Tax Act, 1953 was considered an academic issue because that regime had been replaced by the Bombay Sales Tax Act, 1959, which adopted a different requirement of affording the dealer a reasonable opportunity of being heard. The Court declined to decide whether notice served on an employee or manager was valid or whether such service was a condition precedent to jurisdiction under the 1953 Act, because any ruling would have no general importance under the superseded statute. The appeals were dismissed without expression of opinion on the notice question. en-us Tue, 16 Apr 1991 00:00:00 +0530 Mon, 09 Sep 2013 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103426 Service of notice under the repealed Bombay Sales Tax Act, 1953 was considered an academic issue because that regime had been replaced by the Bombay Sales Tax Act, 1959, which adopted a different requirement of affording the dealer a reasonable opportunity of being heard. The Court declined to decide whether notice served on an employee or manager was valid or whether such service was a condition precedent to jurisdiction under the 1953 Act, because any ruling would have no general importance under the superseded statute. The appeals were dismissed without expression of opinion on the notice question. Case-Laws VAT and Sales Tax Tue, 16 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103426