https://www.taxtmi.com/caselaws?id=183819 Service of a Section 21 U. P. Sales Tax notice on a dealer's advocate was treated as valid where the vakalatnama and surrounding authority showed express authorisation to receive notices and file replies, so notice to the advocate amounted to notice to the dealer. Proceedings transferred under Rule 81(2) could also be continued by the transferee Sales Tax Officer, because the receiving authority became competent to complete the reassessment after transfer. On the facts found, neither objection established any illegality in the reassessment proceedings. en-us Wed, 24 Jul 1991 00:00:00 +0530 Wed, 22 Jun 2016 14:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183819 Service of a Section 21 U. P. Sales Tax notice on a dealer's advocate was treated as valid where the vakalatnama and surrounding authority showed express authorisation to receive notices and file replies, so notice to the advocate amounted to notice to the dealer. Proceedings transferred under Rule 81(2) could also be continued by the transferee Sales Tax Officer, because the receiving authority became competent to complete the reassessment after transfer. On the facts found, neither objection established any illegality in the reassessment proceedings. Case-Laws VAT and Sales Tax Wed, 24 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183819