9911796707
TMI Blog2000 (1) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... -A, Nehru Nagar, Kalappatti, Coimbatore, and that at the time of inspection on July 9, 1996, the officers have seen the records. Therefore, without serving any pre-assessment notice at the residential address, the assessing authority sent an assessment order and therefore, the order of assessment is in gross violation of the principles of natural justice. Even if the pre-assessment notice was sent wrongly to the old address of the petitioner's company, the assessing authority ought to have followed the rule 51(1)(d) of the Tamil Nadu General Sales Tax Rules, 1959, which contemplates service of notice by affixture. As this was not done, the assessment has to be quashed, in terms of the ratio of the decisions reported in [1993] 88 STC 72 (Mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pilipalayam, Coimbatore, was returned with an endorsement "not claimed". Therefore, in such circumstances, the assessment order passed by confirming the proposal is in order. Only after passing final assessment order, the address of the assessee at 8/36-A, Nehru Nagar, Kallapatti, P.O., Coimbatore-35, was ascertained and therefore, it was sent to the assessee. The assessee did not inform the change of address to the department and it was ascertained only at the time of passing the assessment order. Though the assessee received the assessment order and demand notices, he has not filed any appeal. However, when action was taken by the department to recover the arrears, the assessee has chosen to approach this Special Tribunal. The order clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... solved or discontinued notice, summons or orders issued under the Act or these rules may be served on any member of the Hindu undivided family, any person who was a partner (not being a minor) or member of the association, as the case may be, immediately before such partition, dissolution or discontinuance. " 5.. It is seen from the records that the notices were sent to the known addresses of both the places of business as well as the residence. In fact, in regard to the notice sent to the place of business, it was stated by the postal authorities as "not claimed". However, in respect of the address at 92, Nehru Street, B.R. Puram, Peelamedu, Coimbatore, wherein the inspection was conducted, the notice was returned with an endorsement " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Rules, is not in order. 7.. Further, it is an admitted fact that the order of assessment was served on the assessee on April 12, 1999. The assessee should have moved the Appellate Assistant Commissioner by filing statutory appeal, even questioning the improper service of notice in this case. In the case of P.D. Electronics v. Delhi Administration [S.L.P. (Civil) No. 12070 of 1997], the reassessment notices were served on a person, who was not a dealer or his authorised agent and the reassessment was challenged on the ground that the notice was not served. The High Court dismissed the writ petition on the ground of availability of alternative remedy. The special leave petition filed before the Supreme Court was dismissed on July 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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