https://www.taxtmi.com/caselaws?id=38666 Section 64 of the Agricultural Income-tax Act was treated as the exclusive provision governing service of notice, and where service is attempted by affixture the safeguards in Order V Rules 17, 18 and 19 of the Code of Civil Procedure must be strictly followed. Because the record did not show proper proof of affixture service, the notice could not be treated as valid service. The best judgment assessment made without lawful notice and opportunity to respond was therefore unsustainable and offended natural justice, entitling the assessees to relief. en-us Tue, 09 Dec 1975 00:00:00 +0530 Thu, 08 Apr 2010 12:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38666 Section 64 of the Agricultural Income-tax Act was treated as the exclusive provision governing service of notice, and where service is attempted by affixture the safeguards in Order V Rules 17, 18 and 19 of the Code of Civil Procedure must be strictly followed. Because the record did not show proper proof of affixture service, the notice could not be treated as valid service. The best judgment assessment made without lawful notice and opportunity to respond was therefore unsustainable and offended natural justice, entitling the assessees to relief. Case-Laws Income Tax Tue, 09 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38666