https://www.taxtmi.com/caselaws?id=159535 Service of notice on the dealer is a jurisdictional prerequisite under rule 12(2)(a) of the Central Sales Tax (Orissa) Rules, 1957, because the rule requires actual service before assessment can proceed. Mere participation by the dealer does not cure non-service, and waiver or estoppel cannot confer jurisdiction where the statute makes notice mandatory. On the facts, however, the record showed issue and receipt of notice, adjournment requests, and appearance with records, so valid service was proved and the assessment proceedings were sustained. en-us Wed, 04 Apr 1990 00:00:00 +0530 Wed, 27 Nov 2013 11:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159535 Service of notice on the dealer is a jurisdictional prerequisite under rule 12(2)(a) of the Central Sales Tax (Orissa) Rules, 1957, because the rule requires actual service before assessment can proceed. Mere participation by the dealer does not cure non-service, and waiver or estoppel cannot confer jurisdiction where the statute makes notice mandatory. On the facts, however, the record showed issue and receipt of notice, adjournment requests, and appearance with records, so valid service was proved and the assessment proceedings were sustained. Case-Laws VAT and Sales Tax Wed, 04 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159535