https://www.taxtmi.com/caselaws?id=157108 The challenge to certificate proceedings was maintainable because it went to the Certificate Officer's jurisdiction, and the availability of appeal and revision under the recovery statute did not bar examination of that defect. The Tribunal found no valid proof that the statutory demand notices in Form VII were served: there was no acknowledgment card for two assessments, and the acknowledgment produced for the third did not bear the applicant's address. A properly addressed notice alone did not establish service, and no presumption of service arose on the facts. The recovery proceedings were therefore unsustainable and the impugned notices were set aside. en-us Mon, 08 Jul 1991 00:00:00 +0530 Mon, 30 Sep 2013 14:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157108 The challenge to certificate proceedings was maintainable because it went to the Certificate Officer's jurisdiction, and the availability of appeal and revision under the recovery statute did not bar examination of that defect. The Tribunal found no valid proof that the statutory demand notices in Form VII were served: there was no acknowledgment card for two assessments, and the acknowledgment produced for the third did not bear the applicant's address. A properly addressed notice alone did not establish service, and no presumption of service arose on the facts. The recovery proceedings were therefore unsustainable and the impugned notices were set aside. Case-Laws VAT and Sales Tax Mon, 08 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157108