https://www.taxtmi.com/caselaws?id=162973 Service of an assessment order by affixture under Rule 63(d) of the Kerala General Sales Tax Rules is valid only after the authority finds and records that the earlier prescribed modes of service under Rule 63(a) to (c) are not feasible or practicable. The assessment authority must make that prerequisite clear in a speaking order; without evidence that the other modes were attempted or found impracticable, affixture is not proper service. On the facts noted, the order was not validly communicated within the statutory period, so limitation continued to run and the assessment was barred. en-us Thu, 11 Jan 2007 00:00:00 +0530 Wed, 19 Mar 2014 17:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162973 Service of an assessment order by affixture under Rule 63(d) of the Kerala General Sales Tax Rules is valid only after the authority finds and records that the earlier prescribed modes of service under Rule 63(a) to (c) are not feasible or practicable. The assessment authority must make that prerequisite clear in a speaking order; without evidence that the other modes were attempted or found impracticable, affixture is not proper service. On the facts noted, the order was not validly communicated within the statutory period, so limitation continued to run and the assessment was barred. Case-Laws VAT and Sales Tax Thu, 11 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162973