https://www.taxtmi.com/caselaws?id=152290 Service of an assessment order on an accountant is ineffective unless the accountant has been appointed in writing to receive notice under the applicable sales tax rules. In the absence of written authority, the accountant is not treated as an agent for service, so notice served on him does not satisfy the statutory requirement of valid service. Limitation for filing the appeal therefore runs from the first valid service, and not from the invalid service on the accountant. On that basis, the appeal was treated as being within time and the reference was answered in favour of the assessee. en-us Wed, 27 Jul 1977 00:00:00 +0530 Fri, 28 Jun 2013 17:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152290 Service of an assessment order on an accountant is ineffective unless the accountant has been appointed in writing to receive notice under the applicable sales tax rules. In the absence of written authority, the accountant is not treated as an agent for service, so notice served on him does not satisfy the statutory requirement of valid service. Limitation for filing the appeal therefore runs from the first valid service, and not from the invalid service on the accountant. On that basis, the appeal was treated as being within time and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 27 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152290