https://www.taxtmi.com/caselaws?id=159210 A valid notice in the prescribed form was treated as mandatory for jurisdiction under section 12 of the Rajasthan Sales Tax Act, 1954, and section 19A was not regarded as curing that defect. The record also showed inconsistent treatment of the registration certificate, use of forms that did not match the basis of liability, and proceedings pursued against both a dissolved firm and its partners without adequate enquiry. Even on a compulsory registration footing under section 6, the material did not support fastening liability or imposing penalty, so the revision failed. en-us Mon, 14 Oct 1996 00:00:00 +0530 Tue, 19 Nov 2013 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159210 A valid notice in the prescribed form was treated as mandatory for jurisdiction under section 12 of the Rajasthan Sales Tax Act, 1954, and section 19A was not regarded as curing that defect. The record also showed inconsistent treatment of the registration certificate, use of forms that did not match the basis of liability, and proceedings pursued against both a dissolved firm and its partners without adequate enquiry. Even on a compulsory registration footing under section 6, the material did not support fastening liability or imposing penalty, so the revision failed. Case-Laws VAT and Sales Tax Mon, 14 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159210