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TMI Blog1970 (11) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... acated the earlier notice and issued a fresh one on 30th March, 1962. Subsequently, on 29th March, 1963, an order of assessment was passed under section 21 of the Act. The assessee appealed and contended before the appellate authority that the service of the notice by affixation on 30th March, 1962, was not valid, because service by affixation was permissible after all other modes of service had been exhausted. The Assistant Commissioner (judicial) did not accept this contention, but remanded the case for a fresh assessment on the ground that the case had not been properly scrutinised by the Sales Tax Officer. The assessee then applied in revision and reiterated his objection that there had been no valid service upon him of a notice under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nected with any apprisal in pursuance to affixation service dated 30th March, 1962." When the reference came up for hearing, this court by its order dated 17th March, 1969, called for a supplementary statement of the case under section 11(4) of the Act. The judge (Revisions) was required to state as to whether there were some other proceedings pending before the Sales Tax Officer and whether any notice in respect of these proceedings had been issued to the assessee on 8th March, 1963. The supplementary statement has now been submitted by the judge (Revisions) which says that a notice had in fact been issued to the assessee on 8th March, 1963, in respect of an enquiry with regard to a booklet of 'C' forms issued on 9th September, 1957, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een validly served. Rule 77 prescribes the modes of service of a notice. The first mode is by giving or tendering a copy of the notice to the dealer or its manager or agent. The second mode is by sending the notice to some other adult male member of the family or by leaving a copy of the same at the last known place of business of the assessee, where the assessee or his manager or agent cannot be easily found and the third mode is by registered post where the address of the assessee is known to the Sales Tax Officer. The last mode is by affixation. Clause (d) of rule 77, however, provides: "If none of the modes aforesaid is practicable, by affixation of a copy thereof in some conspicuous place at his last known place of business or resi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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