https://www.taxtmi.com/caselaws?id=127468 Where a statute prescribes a special mode of service, notice sent by ordinary post does not attract the statutory presumption of service unless the prescribed requirements are met. In the absence of proof of actual receipt, the assessment notice was not duly served, and a subsequent reminder that was taken back by the officer could not cure the defect. As the assessees had no effective notice or real opportunity of hearing before assessment, the proceedings were vitiated for breach of natural justice, and the assessment and appellate orders were set aside. en-us Fri, 13 Jan 1956 00:00:00 +0530 Mon, 11 Mar 2013 10:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127468 Where a statute prescribes a special mode of service, notice sent by ordinary post does not attract the statutory presumption of service unless the prescribed requirements are met. In the absence of proof of actual receipt, the assessment notice was not duly served, and a subsequent reminder that was taken back by the officer could not cure the defect. As the assessees had no effective notice or real opportunity of hearing before assessment, the proceedings were vitiated for breach of natural justice, and the assessment and appellate orders were set aside. Case-Laws VAT and Sales Tax Fri, 13 Jan 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127468