2008 (10) TMI 625 - HC - VAT and Sales Tax

Summary

Issues:
Challenge to revised assessment order due to improper service of notice.

Analysis:
The petitioner challenged a revised assessment order passed by the respondent for the year 2001-02 under the Tamil Nadu General Sales Tax Act. The petitioner contended that while the revisional authority was not in dispute, they were not served with notice as required by the rules. The petitioner relied on Rule 32(5) of the Tamil Nadu General Sales Tax Rules, 1959, which specifies methods of communication for orders, including service on the person concerned, registered post, or affixture at the last known place of business or residence if other methods are not feasible. Additionally, Rule 52(1) outlines modes of service for notices, including giving it to the dealer, manager, agent, or legal representative, sending it by registered post, or affixing it at the last known place of business or residence if other methods are impractical. The respondent admitted that the notice of revision was sent to the assessee by ordinary post, not by one of the prescribed methods. The court found that the notice sent by ordinary post did not comply with the rules, leading to the impugned revision order being set aside. The matter was remitted to the respondent for proper compliance with the rules in issuing orders.

In conclusion, the writ petition was disposed of with no costs, and the connected miscellaneous petition was closed. The judgment highlighted the importance of proper service of notices in compliance with the rules to ensure fairness and adherence to legal procedures in assessment proceedings under the Tamil Nadu General Sales Tax Act.