JUDGMENT
V. Rengasamy, J. (Vice Chairman)
1. This original petition is against the order of assessment dated August 31, 1998. According to the petitioner he was not served with pre-assessment notice and only after the service of assessment order he came to know about the affixture of pre-assessment notice, that the assessing officer had not taken care to comply with the requirements of Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959 and as the order has been passed without giving opportunity to file objections it is against the principles of natural justice and therefore the assessment order has to be set aside.
2. We perused the original file produced by the learned Government Advocate and could see that the notice was not personally served on the assessee but endorsement is to the effect that the assessee had vacated the shop and therefore, it was affixed in the shop which had been vacated by the assessee. Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959 contemplates the mode of service of notice to the assessee as follows :
“52(c) if the address of such dealer is known to the assessing authority, by sending it to him by registered post ; or
(d) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence.”
3. This contemplates that the Revenue should first take step to serve the notice by sending it by registered post and if it was not possible then only to take the mode by affixture in conspicuous place of the last known business place or residential place, Admittedly the Revenue had not taken steps to send the notice by registered post. The notice was taken to the place of business and as it was closed it was affixed. The respondent had not complied with the sub-clause (c) to Rule 52. We feel there is non-compliance of the rule by the Revenue for which the assessment order is not sustainable. For these reasons the order of assessment is set aside and the Revenue is directed to issue a fresh notice to the address given in this original petition by registered post and if he could not be served, then to take up the mode of affixture. After giving opportunity to file objections, the assessment order may be passed. The O.P. is allowed.
And this Tribunal doth further order that this order on being produced be punctually observed and carried into execution by all concerned.
Issued under my hand and the seal of this Tribunal on the 23rd day of December, 1998.
