https://www.taxtmi.com/caselaws?id=154577 Substituted service by affixture was held invalid where the process-server's report was not supported by witnesses identifying the place of residence, office or business, and there was no affidavit showing the process-server's personal knowledge of the premises. Applying Rule 77 of the Sales Tax Rules, 1948 as analogous to Order V, Rule 17 CPC, the Court held that such verification is ordinarily required for valid substituted service. On limitation, the record did not disprove the assessee's claim that knowledge of the order arose only when recovery proceedings commenced, so the appeal before the Assistant Commissioner (Judicial) was not time-barred. The Tribunal's order was set aside and the matter remitted for decision on merits. en-us Wed, 26 Sep 1984 00:00:00 +0530 Fri, 23 Aug 2013 17:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154577 Substituted service by affixture was held invalid where the process-server's report was not supported by witnesses identifying the place of residence, office or business, and there was no affidavit showing the process-server's personal knowledge of the premises. Applying Rule 77 of the Sales Tax Rules, 1948 as analogous to Order V, Rule 17 CPC, the Court held that such verification is ordinarily required for valid substituted service. On limitation, the record did not disprove the assessee's claim that knowledge of the order arose only when recovery proceedings commenced, so the appeal before the Assistant Commissioner (Judicial) was not time-barred. The Tribunal's order was set aside and the matter remitted for decision on merits. Case-Laws VAT and Sales Tax Wed, 26 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154577