https://www.taxtmi.com/caselaws?id=164265 Limitation for a statutory appeal under the Tamil Nadu General Sales Tax Act runs from service of the assessment order in the prescribed manner. Rule 52(1) requires service first on the dealer or specified representatives, and only if those modes fail may service be effected on an adult family member or by affixture as a last resort. On the facts noted, delivery to the dealer's brother's wife was not accepted as valid service on an adult member of the family, and the Department did not show prior attempts on the dealer or other named recipients. The appeal therefore could not be treated as time-barred. en-us Fri, 28 Aug 2009 00:00:00 +0530 Sat, 01 Nov 2014 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164265 Limitation for a statutory appeal under the Tamil Nadu General Sales Tax Act runs from service of the assessment order in the prescribed manner. Rule 52(1) requires service first on the dealer or specified representatives, and only if those modes fail may service be effected on an adult family member or by affixture as a last resort. On the facts noted, delivery to the dealer's brother's wife was not accepted as valid service on an adult member of the family, and the Department did not show prior attempts on the dealer or other named recipients. The appeal therefore could not be treated as time-barred. Case-Laws VAT and Sales Tax Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164265