https://www.taxtmi.com/caselaws?id=150882 Substituted service by affixture under rule 53 was valid only if the assessing authority itself formed the statutory opinion that service by the ordinary prescribed modes was not practicable. That satisfaction could not be supplied by an Inspector's report or by a subordinate officer's view. Because the record did not show that the assessing authority considered and decided that the other modes of service had failed or were impracticable, the demand notices were not validly served. Recovery proceedings based on those notices could not lawfully continue, and the revision petitions were allowed in favour of the dealer. en-us Tue, 16 Jul 1974 00:00:00 +0530 Thu, 23 May 2013 18:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150882 Substituted service by affixture under rule 53 was valid only if the assessing authority itself formed the statutory opinion that service by the ordinary prescribed modes was not practicable. That satisfaction could not be supplied by an Inspector's report or by a subordinate officer's view. Because the record did not show that the assessing authority considered and decided that the other modes of service had failed or were impracticable, the demand notices were not validly served. Recovery proceedings based on those notices could not lawfully continue, and the revision petitions were allowed in favour of the dealer. Case-Laws VAT and Sales Tax Tue, 16 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150882