https://www.taxtmi.com/caselaws?id=156910 Service of notice in Form VI under Rule 23 for reassessment under section 12(8) of the Orissa Sales Tax Act, 1947 is a procedural requirement intended to secure a reasonable opportunity of hearing, not a condition precedent to jurisdiction. Non-service of that notice does not by itself invalidate reassessment or render it void unless prejudice is shown. The reference to section 19-A(2) concerning death of a dealer was used to distinguish situations where notice to legal representatives is expressly contemplated. en-us Fri, 26 Oct 1990 00:00:00 +0530 Thu, 26 Sep 2013 12:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156910 Service of notice in Form VI under Rule 23 for reassessment under section 12(8) of the Orissa Sales Tax Act, 1947 is a procedural requirement intended to secure a reasonable opportunity of hearing, not a condition precedent to jurisdiction. Non-service of that notice does not by itself invalidate reassessment or render it void unless prejudice is shown. The reference to section 19-A(2) concerning death of a dealer was used to distinguish situations where notice to legal representatives is expressly contemplated. Case-Laws VAT and Sales Tax Fri, 26 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156910