https://www.taxtmi.com/caselaws?id=144065 Valid service of notice under Rule 77 of the U.P. Sales Tax Rules was not established before 1 April 1965. Tendering the notice to the dealer, manager, or agent was not proved because the dealer was absent when the peon visited the business premises, and the alternative service method was also unmet because there was no showing that the dealer could not be found after reasonable effort. A telegram from the Sales Tax Officer was not a permitted mode of service, since Rule 77 requires service of a copy of the notice. In the absence of valid service before limitation expired, proceedings under section 21 were time-barred and without jurisdiction. en-us Mon, 08 Nov 1965 00:00:00 +0530 Fri, 19 Apr 2013 10:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144065 Valid service of notice under Rule 77 of the U.P. Sales Tax Rules was not established before 1 April 1965. Tendering the notice to the dealer, manager, or agent was not proved because the dealer was absent when the peon visited the business premises, and the alternative service method was also unmet because there was no showing that the dealer could not be found after reasonable effort. A telegram from the Sales Tax Officer was not a permitted mode of service, since Rule 77 requires service of a copy of the notice. In the absence of valid service before limitation expired, proceedings under section 21 were time-barred and without jurisdiction. Case-Laws VAT and Sales Tax Mon, 08 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144065