https://www.taxtmi.com/caselaws?id=159036 Service of an assessment order under the Kerala General Sales Tax Act was held not to be valid merely because the registered postal cover was returned with the endorsement "left". The statutory scheme required delivery at the last known place of residence or business, and where ordinary registered post service failed, the rules mandated resort to substituted modes such as affixture or publication before service could be treated as duly effected. The endorsement "left" by itself did not prove valid or deemed service, so the assessment orders were quashed and the matter remitted for fresh service in accordance with law. en-us Tue, 28 Nov 1995 00:00:00 +0530 Wed, 13 Nov 2013 16:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159036 Service of an assessment order under the Kerala General Sales Tax Act was held not to be valid merely because the registered postal cover was returned with the endorsement "left". The statutory scheme required delivery at the last known place of residence or business, and where ordinary registered post service failed, the rules mandated resort to substituted modes such as affixture or publication before service could be treated as duly effected. The endorsement "left" by itself did not prove valid or deemed service, so the assessment orders were quashed and the matter remitted for fresh service in accordance with law. Case-Laws VAT and Sales Tax Tue, 28 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159036