https://www.taxtmi.com/caselaws?id=6299 Service of notice by affixation under Order V Rule 17 requires strict compliance with the prescribed conditions, including due diligence, proper identification of the premises and a complete service report. The serving officer's report lacked the names and addresses of the persons who identified the business premises and did not show personal knowledge of the place, so valid service was not established and the risk of service at the wrong place could not be excluded. The resulting order under section 33B could not be sustained. The text also notes that an adequate statutory appeal remedy existed and that writ jurisdiction should not ordinarily be invoked, although the High Court had jurisdiction to entertain the petitions. en-us Thu, 19 Aug 1971 00:00:00 +0530 Wed, 03 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6299 Service of notice by affixation under Order V Rule 17 requires strict compliance with the prescribed conditions, including due diligence, proper identification of the premises and a complete service report. The serving officer's report lacked the names and addresses of the persons who identified the business premises and did not show personal knowledge of the place, so valid service was not established and the risk of service at the wrong place could not be excluded. The resulting order under section 33B could not be sustained. The text also notes that an adequate statutory appeal remedy existed and that writ jurisdiction should not ordinarily be invoked, although the High Court had jurisdiction to entertain the petitions. Case-Laws Income Tax Thu, 19 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6299