https://www.taxtmi.com/caselaws?id=22231 Rule 52(d) of the Andhra Pradesh Entertainment Tax Rules, 1939 permits service by affixture when the ordinary modes of service are not practicable; it does not require every earlier mode to be exhausted in sequence. At the same time, the assessing authority must itself apply its mind and form that opinion before directing affixture. On the facts, the record did not show such prior consideration, and the endorsements did not clearly establish valid service on the assessee. The affixture was therefore held invalid, and the appeals were directed to be heard on merits. en-us Fri, 15 Feb 1991 00:00:00 +0530 Wed, 25 Sep 2013 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22231 Rule 52(d) of the Andhra Pradesh Entertainment Tax Rules, 1939 permits service by affixture when the ordinary modes of service are not practicable; it does not require every earlier mode to be exhausted in sequence. At the same time, the assessing authority must itself apply its mind and form that opinion before directing affixture. On the facts, the record did not show such prior consideration, and the endorsements did not clearly establish valid service on the assessee. The affixture was therefore held invalid, and the appeals were directed to be heard on merits. Case-Laws Income Tax Fri, 15 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22231