https://www.taxtmi.com/caselaws?id=153606 Proceedings for escaped assessment under section 21 of the U.P. Sales Tax Act required valid service of notice as a jurisdictional condition. Rule 77 imposed a hierarchy of service modes, and affixation could be used only if the earlier modes were not practicable. Because the authority directed personal service, registered post, and affixation at the same time without objectively recording why the prior modes could not be used, service was held not to conform to law. The notice was therefore invalid, jurisdiction did not vest in the assessing authority, and the assessment proceedings and consequential order were liable to be quashed. en-us Tue, 04 Jan 1983 00:00:00 +0530 Thu, 25 Jul 2013 16:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153606 Proceedings for escaped assessment under section 21 of the U.P. Sales Tax Act required valid service of notice as a jurisdictional condition. Rule 77 imposed a hierarchy of service modes, and affixation could be used only if the earlier modes were not practicable. Because the authority directed personal service, registered post, and affixation at the same time without objectively recording why the prior modes could not be used, service was held not to conform to law. The notice was therefore invalid, jurisdiction did not vest in the assessing authority, and the assessment proceedings and consequential order were liable to be quashed. Case-Laws VAT and Sales Tax Tue, 04 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153606