https://www.taxtmi.com/caselaws?id=148698 Rule 77 requires service of notice through one of four prescribed modes, and affixation under clause (d) is permissible only as a last resort after the Sales Tax Officer reasonably determines that the other modes are not practicable. The process-server cannot substitute that decision by choosing affixation on his own. The text also distinguishes clause (b), which requires leaving a copy at the dealer's last known place of business or residence, from merely affixing a notice outside closed premises; affixation is not equivalent to that mode. The document concludes that notice by affixation was invalid and rejected as service under rule 77. en-us Wed, 06 Aug 1969 00:00:00 +0530 Thu, 02 May 2013 12:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148698 Rule 77 requires service of notice through one of four prescribed modes, and affixation under clause (d) is permissible only as a last resort after the Sales Tax Officer reasonably determines that the other modes are not practicable. The process-server cannot substitute that decision by choosing affixation on his own. The text also distinguishes clause (b), which requires leaving a copy at the dealer's last known place of business or residence, from merely affixing a notice outside closed premises; affixation is not equivalent to that mode. The document concludes that notice by affixation was invalid and rejected as service under rule 77. Case-Laws VAT and Sales Tax Wed, 06 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148698