https://www.taxtmi.com/caselaws?id=129017 A nil assessment order under the Madras General Sales Tax Act acquires legal effect only when it is served in a prescribed statutory mode. Mere file notation that the order was "despatched" did not prove valid service under the rules, so the appeal period had not begun and the Deputy Commissioner could not validly exercise suo motu revisional power under section 32 while that limitation period remained open. The presumption of regularity could not cure the absence of proof of service. On that footing, the revisional authority lacked jurisdiction and the assessment on the disputed turnover was set aside. en-us Mon, 31 Aug 1964 00:00:00 +0530 Tue, 16 Apr 2013 14:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129017 A nil assessment order under the Madras General Sales Tax Act acquires legal effect only when it is served in a prescribed statutory mode. Mere file notation that the order was "despatched" did not prove valid service under the rules, so the appeal period had not begun and the Deputy Commissioner could not validly exercise suo motu revisional power under section 32 while that limitation period remained open. The presumption of regularity could not cure the absence of proof of service. On that footing, the revisional authority lacked jurisdiction and the assessment on the disputed turnover was set aside. Case-Laws VAT and Sales Tax Mon, 31 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129017