https://www.taxtmi.com/caselaws?id=39502 Where a tax demand is reduced on appeal, the assessee must be intimated of the revised liability before coercive recovery begins, and non-service on the assessee defeats recovery. For attachment, the demand in writing must be shown to the defaulter personally; service on an estate superintendent is insufficient where the statute does not permit substituted service. Sale of crops or usufructs must also conform strictly to the statutory mode authorised for crops fit, or not fit, for reaping or gathering. Non-compliance with these mandatory preconditions invalidates the recovery steps. en-us Thu, 15 Nov 1973 00:00:00 +0530 Fri, 16 Apr 2010 17:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39502 Where a tax demand is reduced on appeal, the assessee must be intimated of the revised liability before coercive recovery begins, and non-service on the assessee defeats recovery. For attachment, the demand in writing must be shown to the defaulter personally; service on an estate superintendent is insufficient where the statute does not permit substituted service. Sale of crops or usufructs must also conform strictly to the statutory mode authorised for crops fit, or not fit, for reaping or gathering. Non-compliance with these mandatory preconditions invalidates the recovery steps. Case-Laws Income Tax Thu, 15 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39502