9911796707
TMI Blog1987 (6) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is an assessee under the Kerala General Sales Tax Act. The controversy relates to the assessment year 1977-78. The assessment for the said year was made to the best of judgment by the assessing authority. The total and taxable turnover was fixed as Rs. 1,08,480. The assessment order was confirmed in appeal by the Appellate Assistant Commissioner. In second appeal the Sales Tax Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Mr. Menon. The only short question raised is, whether the pre-assessment notice was validly and properly served on the respondent-assessee. The Appellate Tribunal held that it was not so served as required by section 65B(b) of the Kerala General Sales Tax Act, in the light of the endorsement of the peon. The endorsement by the peon of the department about the service of the pre-assessment notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provision. "55B. Service of notice-Any notice required to be served on, or given to, any person under this Act or the rules made thereunder shall be deemed to be duly served or given- (a) if the notice is addressed to that person and is given or tendered to him; or (b) where that person cannot be found, if it is affixed on some conspicuous part of his last known place of residence or busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26(2) of the Indian Income-tax Act, as it stood then. It was held that in order to say that a person cannot be found, he should be dead or should have disappeared. If a person is alive, and his whereabouts are known or can be ascertained, it is impossible to say that he cannot be found. Though the Full Bench of the Madras High Court was construing the words "cannot be found" that occurred in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. We hold that the Appellate Tribunal was justified in law in holding that there is no valid service of preassessment notice in this case. On that basis, the Appellate Tribunal was further justified in setting aside the orders of the authorities below and in ordering a remit. 4.. This tax revision case is without merit. We dismiss the revision. There shall be no order as to costs. Petition dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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