9911796707
TMI Blog1972 (9) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... 959, in respect of sales of petroleum products dealt with by him. Before the assessment order was passed, the petitioner was called upon to file his objections, but he did not file his objections and requested for further time for filing the same. The assessing authority proceeded to make the assessment to the best of his judgment on 11th April, 1972, without giving the petitioner further time for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw, and, therefore, there cannot be a valid enforcement of the said assessment order. According to the learned counsel for the petitioner, the service by affixture can be resorted to only if the modes referred to in rule 52(a), (b) and (c) of the Tamil Nadu General Sales Tax Rules, 1959, are exhausted, and that as in this case, service by affixture has been effected immediately after the service b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted under clause (d). It is not in dispute that one of the modes of service contemplated under clause (c) is service of notice by registered post, and such service has been found to be ineffective in this case. Therefore, the assessing authority was justified in proceeding to serve the assessment order by affixing it in the petitioner's place of business under rule 52(d). We are, therefore, not in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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