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    <description>Service of assessment orders by affixture at a former business premises was held invalid where the assessee had informed the authority that business had closed and the residential address was available. In those circumstances, the limitation period for appeal did not begin from the defective affixture service, and the assessee was entitled to compute time from the date certified copies were obtained. The appellate finding of time-bar was set aside, and the appeals were directed to be restored and decided on merits.</description>
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      <description>Service of assessment orders by affixture at a former business premises was held invalid where the assessee had informed the authority that business had closed and the residential address was available. In those circumstances, the limitation period for appeal did not begin from the defective affixture service, and the assessee was entitled to compute time from the date certified copies were obtained. The appellate finding of time-bar was set aside, and the appeals were directed to be restored and decided on merits.</description>
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