https://www.taxtmi.com/caselaws?id=128935 Affixation is a last-resort mode of service and cannot be used unless the prescribed alternative modes have first been tried or found impracticable. Where the assessing authority knew the assessee's actual place of employment and the record for substituted service was vague and unreliable, proper service at the known address, including by registered post where appropriate, was required before resorting to affixation. On that basis, the alleged service was not in accordance with law, and the ex parte assessment orders, together with the recovery proceedings founded on them, were liable to be quashed. en-us Mon, 17 Aug 1964 00:00:00 +0530 Mon, 15 Apr 2013 13:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128935 Affixation is a last-resort mode of service and cannot be used unless the prescribed alternative modes have first been tried or found impracticable. Where the assessing authority knew the assessee's actual place of employment and the record for substituted service was vague and unreliable, proper service at the known address, including by registered post where appropriate, was required before resorting to affixation. On that basis, the alleged service was not in accordance with law, and the ex parte assessment orders, together with the recovery proceedings founded on them, were liable to be quashed. Case-Laws VAT and Sales Tax Mon, 17 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128935