https://www.taxtmi.com/caselaws?id=150239 Service of notice under section 21 of the U.P. Sales Tax Act by delivery to an adult male family member under rule 77(b) requires the recipient to be shown as a real member of the dealer's household, not merely a relative. A brother who was neither joint with the assessee nor connected with the business, and who was not found to be residing with the family, could not be treated as a valid family member for service. Because valid service was a prerequisite to assuming jurisdiction under section 21, the notice was not duly served. en-us Fri, 07 Apr 1972 00:00:00 +0530 Fri, 10 May 2013 15:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150239 Service of notice under section 21 of the U.P. Sales Tax Act by delivery to an adult male family member under rule 77(b) requires the recipient to be shown as a real member of the dealer's household, not merely a relative. A brother who was neither joint with the assessee nor connected with the business, and who was not found to be residing with the family, could not be treated as a valid family member for service. Because valid service was a prerequisite to assuming jurisdiction under section 21, the notice was not duly served. Case-Laws VAT and Sales Tax Fri, 07 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150239