https://www.taxtmi.com/caselaws?id=163632 Affixation of notice under rule 77 of the U.P. Sales Tax Rules, 1948 is valid only after attempted personal service or registered-post service, with recorded reasons showing those modes were not possible or that the addressee was evading service. The process-server report here failed to show prior service attempts, reasons for affixation, the exact place of affixation, and the identifying signature or thumb impression required by sub-rule (5). The notice was therefore not served in the prescribed manner, the assessee was denied a proper hearing, and the ex parte Tribunal order was rightly set aside with remand for fresh decision. en-us Wed, 03 Oct 2007 00:00:00 +0530 Mon, 22 Dec 2014 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163632 Affixation of notice under rule 77 of the U.P. Sales Tax Rules, 1948 is valid only after attempted personal service or registered-post service, with recorded reasons showing those modes were not possible or that the addressee was evading service. The process-server report here failed to show prior service attempts, reasons for affixation, the exact place of affixation, and the identifying signature or thumb impression required by sub-rule (5). The notice was therefore not served in the prescribed manner, the assessee was denied a proper hearing, and the ex parte Tribunal order was rightly set aside with remand for fresh decision. Case-Laws VAT and Sales Tax Wed, 03 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163632