https://www.taxtmi.com/caselaws?id=150167 A notice initiating reassessment is jurisdictional, so valid service in the manner prescribed by the rules must occur before proceedings can lawfully continue. Where the rules allow affixation only as a last resort after other practicable modes have been exhausted, service by affixation at the first instance is invalid. Mere knowledge of the proceedings, or later participation, cannot cure the defect in statutory notice, and a later telegram did not establish knowledge of the section 21 proceedings. On that basis, the service was held invalid and the reassessment could not be sustained. en-us Thu, 19 Nov 1970 00:00:00 +0530 Thu, 09 May 2013 16:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150167 A notice initiating reassessment is jurisdictional, so valid service in the manner prescribed by the rules must occur before proceedings can lawfully continue. Where the rules allow affixation only as a last resort after other practicable modes have been exhausted, service by affixation at the first instance is invalid. Mere knowledge of the proceedings, or later participation, cannot cure the defect in statutory notice, and a later telegram did not establish knowledge of the section 21 proceedings. On that basis, the service was held invalid and the reassessment could not be sustained. Case-Laws VAT and Sales Tax Thu, 19 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150167