https://www.taxtmi.com/caselaws?id=276596 Substituted service under Order V, Rule 20 of the Code of Civil Procedure, 1908 is valid only if every mandatory requirement of the rule is complied with. The High Court held that where ordinary service cannot be effected, affixation must be made in the court-house and on the conspicuous part of the defendant's last known residence, or in such other manner as the court directs. Because the record did not show affixation in the court-house, partial compliance was insufficient and the notice of demand was not valid in law. The question was answered in the negative, in favour of the assessee. en-us Wed, 20 Mar 1963 00:00:00 +0530 Wed, 14 Nov 2018 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276596 Substituted service under Order V, Rule 20 of the Code of Civil Procedure, 1908 is valid only if every mandatory requirement of the rule is complied with. The High Court held that where ordinary service cannot be effected, affixation must be made in the court-house and on the conspicuous part of the defendant's last known residence, or in such other manner as the court directs. Because the record did not show affixation in the court-house, partial compliance was insufficient and the notice of demand was not valid in law. The question was answered in the negative, in favour of the assessee. Case-Laws Income Tax Wed, 20 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276596