1998 (12) TMI 595

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..... 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 obj .....

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..... idence. 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 .....

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