https://www.taxtmi.com/caselaws?id=153335 Compliance with Rule 77 of the U.P. Sales Tax Rules was sufficient where notices were sent by registered post to the firm's address; individual service on each partner was not required. The petitioner's bare denial of partnership, unsupported by any material, was insufficient to displace the assessing authority's finding based on enquiries and official confirmation. As no procedural defect or factual basis was shown to invalidate the assessment or recovery action, the writ petition was dismissed. en-us Tue, 12 Jan 1982 00:00:00 +0530 Mon, 22 Jul 2013 16:09:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153335 Compliance with Rule 77 of the U.P. Sales Tax Rules was sufficient where notices were sent by registered post to the firm's address; individual service on each partner was not required. The petitioner's bare denial of partnership, unsupported by any material, was insufficient to displace the assessing authority's finding based on enquiries and official confirmation. As no procedural defect or factual basis was shown to invalidate the assessment or recovery action, the writ petition was dismissed. Case-Laws VAT and Sales Tax Tue, 12 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153335