https://www.taxtmi.com/caselaws?id=151372 Due service of a reassessment notice on the dealer is a jurisdictional under section 15(1) of the Bombay Sales Tax Act, 1953, and the statutory service requirements cannot be expanded by the rules. Personal service was limited to the dealer or an authorised agent within the meaning of the rules and section 43; delivery to a manager without written authority was ineffective. Appearance before the taxing authority to contest service, or alternatively on the merits, did not amount to waiver or acquiescence in the jurisdictional defect. The reassessment proceedings were therefore without jurisdiction. en-us Fri, 18 Feb 1977 00:00:00 +0530 Wed, 05 Jun 2013 11:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151372 Due service of a reassessment notice on the dealer is a jurisdictional under section 15(1) of the Bombay Sales Tax Act, 1953, and the statutory service requirements cannot be expanded by the rules. Personal service was limited to the dealer or an authorised agent within the meaning of the rules and section 43; delivery to a manager without written authority was ineffective. Appearance before the taxing authority to contest service, or alternatively on the merits, did not amount to waiver or acquiescence in the jurisdictional defect. The reassessment proceedings were therefore without jurisdiction. Case-Laws VAT and Sales Tax Fri, 18 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151372