https://www.taxtmi.com/caselaws?id=190802 Reassessment jurisdiction under section 21 of the U.P. Sales Tax Act depends on service of a valid statutory notice on the existing dealer. A notice addressed to an old firm that had ceased to exist after reconstitution is not a mere clerical defect; it is a jurisdictional defect because notice is a condition precedent to action. Prior communications, silence, waiver, or acquiescence do not cure the defect where the statute requires valid notice before reassessment can begin. The result is that proceedings founded on notice to a non-existent entity are void for want of jurisdiction. en-us Wed, 02 May 1979 00:00:00 +0530 Tue, 28 Feb 2017 12:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190802 Reassessment jurisdiction under section 21 of the U.P. Sales Tax Act depends on service of a valid statutory notice on the existing dealer. A notice addressed to an old firm that had ceased to exist after reconstitution is not a mere clerical defect; it is a jurisdictional defect because notice is a condition precedent to action. Prior communications, silence, waiver, or acquiescence do not cure the defect where the statute requires valid notice before reassessment can begin. The result is that proceedings founded on notice to a non-existent entity are void for want of jurisdiction. Case-Laws VAT and Sales Tax Wed, 02 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190802