https://www.taxtmi.com/caselaws?id=159404 Subordinate legislation takes effect against affected persons only when it is duly published or otherwise promulgated in a form reasonably knowable to the public. Mere printing of a notification with an earlier Gazette date was insufficient where contemporaneous publication and public availability were not proved, and the rebuttable presumptions as to official acts and Gazette publication were displaced on the facts. The enhanced tax notification on scooters was therefore not enforceable against the assessee from the date it bore, and the assessment based on that enhanced rate could not stand. en-us Wed, 22 May 1996 00:00:00 +0530 Sat, 23 Nov 2013 12:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159404 Subordinate legislation takes effect against affected persons only when it is duly published or otherwise promulgated in a form reasonably knowable to the public. Mere printing of a notification with an earlier Gazette date was insufficient where contemporaneous publication and public availability were not proved, and the rebuttable presumptions as to official acts and Gazette publication were displaced on the facts. The enhanced tax notification on scooters was therefore not enforceable against the assessee from the date it bore, and the assessment based on that enhanced rate could not stand. Case-Laws VAT and Sales Tax Wed, 22 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159404