https://www.taxtmi.com/caselaws?id=161127 Service of an assessment order by affixture was invalid where the prescribed alternative modes of service had not first been attempted or found impracticable. Rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959 permits affixture only as a last resort after personal delivery, service on an adult family member, or registered post cannot be used. Because there was no finding that those modes were tried or were impracticable, service was not validly effected. As limitation under section 31 of the Tamil Nadu General Sales Tax Act, 1959 runs from valid service in the prescribed manner, no delay arose and the appeal was not time-barred. en-us Wed, 29 Jan 1997 00:00:00 +0530 Tue, 07 Jan 2014 15:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161127 Service of an assessment order by affixture was invalid where the prescribed alternative modes of service had not first been attempted or found impracticable. Rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959 permits affixture only as a last resort after personal delivery, service on an adult family member, or registered post cannot be used. Because there was no finding that those modes were tried or were impracticable, service was not validly effected. As limitation under section 31 of the Tamil Nadu General Sales Tax Act, 1959 runs from valid service in the prescribed manner, no delay arose and the appeal was not time-barred. Case-Laws VAT and Sales Tax Wed, 29 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161127