https://www.taxtmi.com/caselaws?id=167788 Service of notice for a revisional hearing must follow Rule 86(1) of the Madhya Pradesh Commercial Tax Rules, 1995, requiring delivery or postal service before any substituted service by affixture can be used. As no proper service report or recorded satisfaction for affixture was shown, the revisional order passed ex parte was unsustainable and was set aside. On remand, the assessee was permitted to file C and E1 forms, and the revisional authority was directed to consider those declaration forms and decide the revisions afresh after giving an opportunity of hearing. en-us Mon, 28 Jan 2013 00:00:00 +0530 Sat, 03 Jan 2015 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167788 Service of notice for a revisional hearing must follow Rule 86(1) of the Madhya Pradesh Commercial Tax Rules, 1995, requiring delivery or postal service before any substituted service by affixture can be used. As no proper service report or recorded satisfaction for affixture was shown, the revisional order passed ex parte was unsustainable and was set aside. On remand, the assessee was permitted to file C and E1 forms, and the revisional authority was directed to consider those declaration forms and decide the revisions afresh after giving an opportunity of hearing. Case-Laws VAT and Sales Tax Mon, 28 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167788