https://www.taxtmi.com/caselaws?id=153230 Service of an assessment order under rule 84(1) of the Orissa Sales Tax Rules is valid only if effected by registered post or in the manner prescribed for service of summons under the Code of Civil Procedure, 1908. Where the summons route is used, compliance with Order 5, rules 17 and 19 is mandatory. A mere serving officer's report, without those steps, does not establish due service when service is denied. As valid service was not proved, limitation could not be computed from the alleged service date, and dismissal of the appeal as time-barred was incorrect. en-us Fri, 18 Sep 1981 00:00:00 +0530 Fri, 19 Jul 2013 16:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153230 Service of an assessment order under rule 84(1) of the Orissa Sales Tax Rules is valid only if effected by registered post or in the manner prescribed for service of summons under the Code of Civil Procedure, 1908. Where the summons route is used, compliance with Order 5, rules 17 and 19 is mandatory. A mere serving officer's report, without those steps, does not establish due service when service is denied. As valid service was not proved, limitation could not be computed from the alleged service date, and dismissal of the appeal as time-barred was incorrect. Case-Laws VAT and Sales Tax Fri, 18 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153230