https://www.taxtmi.com/caselaws?id=151214 A reassessment notice under section 15 of the Bombay Sales Tax Act, 1953 must satisfy the statutory requirement of specifying a valid attendance date under section 14(3). A date fixed on a public holiday, when Government offices were closed, was treated as no effective date, so the notice was defective and could not found jurisdiction for reassessment. A later letter changing the hearing date did not cure the defect, because an invalid notice cannot be validated by waiver or subsequent participation, and the corrective communication was also outside the limitation period. The reassessment was therefore vitiated for want of a valid statutory notice. en-us Thu, 26 Feb 1976 00:00:00 +0530 Sat, 01 Jun 2013 16:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151214 A reassessment notice under section 15 of the Bombay Sales Tax Act, 1953 must satisfy the statutory requirement of specifying a valid attendance date under section 14(3). A date fixed on a public holiday, when Government offices were closed, was treated as no effective date, so the notice was defective and could not found jurisdiction for reassessment. A later letter changing the hearing date did not cure the defect, because an invalid notice cannot be validated by waiver or subsequent participation, and the corrective communication was also outside the limitation period. The reassessment was therefore vitiated for want of a valid statutory notice. Case-Laws VAT and Sales Tax Thu, 26 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151214