https://www.taxtmi.com/caselaws?id=150190 Service of an assessment order and notice of demand under Rule 77 of the U.P. Sales Tax Rules was ineffective where there was no finding that the assessee, manager or agent could not be readily found, that the copy was left at the last known place of business or residence, or that the recipient was an adult male family member. Service also failed under Rule 77(a) because agency cannot be inferred merely from prior acceptance of notices; mutual consent and authority must be shown. The documents were therefore not duly served on the assessee, and the limitation-based finding could not be sustained. en-us Tue, 03 Aug 1971 00:00:00 +0530 Fri, 10 May 2013 10:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150190 Service of an assessment order and notice of demand under Rule 77 of the U.P. Sales Tax Rules was ineffective where there was no finding that the assessee, manager or agent could not be readily found, that the copy was left at the last known place of business or residence, or that the recipient was an adult male family member. Service also failed under Rule 77(a) because agency cannot be inferred merely from prior acceptance of notices; mutual consent and authority must be shown. The documents were therefore not duly served on the assessee, and the limitation-based finding could not be sustained. Case-Laws VAT and Sales Tax Tue, 03 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150190