https://www.taxtmi.com/caselaws?id=162924 Service of a reassessment notice under section 21 of the U.P. Trade Tax Act is valid only if the prescribed modes under rule 77 are followed. Rule 77 permits affixation only after the authority records reasons showing that service by tender or registered post cannot be effected, and the process-server's report must state the circumstances of affixation and identify witnesses or the person identifying the premises. Where the record shows no proper attempt at ordinary service, no recorded satisfaction for affixation, and a deficient process-server's report, the notice is not validly served and the reassessment proceeding cannot be sustained. en-us Mon, 24 Jan 2005 00:00:00 +0530 Wed, 19 Mar 2014 10:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162924 Service of a reassessment notice under section 21 of the U.P. Trade Tax Act is valid only if the prescribed modes under rule 77 are followed. Rule 77 permits affixation only after the authority records reasons showing that service by tender or registered post cannot be effected, and the process-server's report must state the circumstances of affixation and identify witnesses or the person identifying the premises. Where the record shows no proper attempt at ordinary service, no recorded satisfaction for affixation, and a deficient process-server's report, the notice is not validly served and the reassessment proceeding cannot be sustained. Case-Laws VAT and Sales Tax Mon, 24 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162924