https://www.taxtmi.com/caselaws?id=151035 Proper service of an assessment notice under rule 68 of the Bombay Sales Tax Rules, 1959 may be established where the notice is delivered to a person shown by surrounding conduct to be authorised to receive it. Here, the notice was served at the business premises on the same person who had earlier received notices for the assessees, and the assessees had acted on those earlier notices without objection. That conduct supported the inference of authority, so service was held valid as service on a duly authorised agent. Authorities relied on by the assessees were distinguished on their facts and did not defeat that inference. en-us Mon, 24 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 17:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151035 Proper service of an assessment notice under rule 68 of the Bombay Sales Tax Rules, 1959 may be established where the notice is delivered to a person shown by surrounding conduct to be authorised to receive it. Here, the notice was served at the business premises on the same person who had earlier received notices for the assessees, and the assessees had acted on those earlier notices without objection. That conduct supported the inference of authority, so service was held valid as service on a duly authorised agent. Authorities relied on by the assessees were distinguished on their facts and did not defeat that inference. Case-Laws VAT and Sales Tax Mon, 24 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151035