https://www.taxtmi.com/caselaws?id=127444 Rule 28 of the Madras General Sales Tax Rules requires service on the dealer, his manager or his agent, and substituted service is available only when the dealer or authorised representative cannot be found. Service of sales tax notices on a mere clerk was therefore insufficient because there was no proof that the clerk was authorised to receive notices and no admissible evidence supporting substituted service. In a taxation prosecution, valid service is a necessary foundation for penal consequences; on that basis, the acquittal was upheld and the prosecution failed. en-us Fri, 22 Jul 1955 00:00:00 +0530 Sat, 09 Mar 2013 10:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127444 Rule 28 of the Madras General Sales Tax Rules requires service on the dealer, his manager or his agent, and substituted service is available only when the dealer or authorised representative cannot be found. Service of sales tax notices on a mere clerk was therefore insufficient because there was no proof that the clerk was authorised to receive notices and no admissible evidence supporting substituted service. In a taxation prosecution, valid service is a necessary foundation for penal consequences; on that basis, the acquittal was upheld and the prosecution failed. Case-Laws VAT and Sales Tax Fri, 22 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127444