https://www.taxtmi.com/caselaws?id=154620 Service of a pre-assessment notice by affixture is valid only where the person to be served "cannot be found" within section 55B(b) of the Kerala General Sales Tax Act, 1963. That expression was construed narrowly to cover situations such as death or disappearance, not merely that the assessee was not seen at the time of attempted service. Where the assessee is alive and his whereabouts are known or can be ascertained, affixture on shop premises does not satisfy the statutory requirement. On that basis, the notice in question was held to be invalid and fresh assessment after proper notice was required. en-us Mon, 01 Jun 1987 00:00:00 +0530 Sat, 24 Aug 2013 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154620 Service of a pre-assessment notice by affixture is valid only where the person to be served "cannot be found" within section 55B(b) of the Kerala General Sales Tax Act, 1963. That expression was construed narrowly to cover situations such as death or disappearance, not merely that the assessee was not seen at the time of attempted service. Where the assessee is alive and his whereabouts are known or can be ascertained, affixture on shop premises does not satisfy the statutory requirement. On that basis, the notice in question was held to be invalid and fresh assessment after proper notice was required. Case-Laws VAT and Sales Tax Mon, 01 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154620