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    <title>1958 (12) TMI 38 - CALCUTTA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=183132</link>
    <description>An order under article 226 can be a judgment appealable under clause 15 of the Letters Patent where it finally determines a right or liability in the writ proceeding itself, even if the assessment remains pending; the court held an appeal lay. Service of notice under section 34 by affixation was invalid because affixation under Order V rules 15 and 17 is permissible only after due and reasonable diligence has failed to locate the person to be served; mere absence at the address was insufficient. As valid service was not established, the further assessment step based on that notice was without jurisdiction, and restraining relief was granted.</description>
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    <pubDate>Wed, 24 Dec 1958 00:00:00 +0530</pubDate>
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      <title>1958 (12) TMI 38 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=183132</link>
      <description>An order under article 226 can be a judgment appealable under clause 15 of the Letters Patent where it finally determines a right or liability in the writ proceeding itself, even if the assessment remains pending; the court held an appeal lay. Service of notice under section 34 by affixation was invalid because affixation under Order V rules 15 and 17 is permissible only after due and reasonable diligence has failed to locate the person to be served; mere absence at the address was insufficient. As valid service was not established, the further assessment step based on that notice was without jurisdiction, and restraining relief was granted.</description>
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      <pubDate>Wed, 24 Dec 1958 00:00:00 +0530</pubDate>
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