9911796707
TMI Blog2003 (4) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... tration under the Tamil Nadu General Sales Tax Act. The petitioner closed his business in the month of February, 2001 and he intimated the same to the respondent properly. For the assessment year 2000-2001, the petitioner has reported a total and taxable turnover of Rs. 8,58, 339 and submitted form I return and paid the tax. While so, the petitioner received impugned assessment order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -assessment notice has been affixed but the respondent has not taken any steps contemplated under rule 52 of the Tamil Nadu General Sales Tax Rules, 1959 to serve the notice and the order. The service of the said summons and the pre-assessment notice are not proper. Therefore, the petitioner has come forward with this petition to set aside the same as illegal, violative of principles of natural ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02 in the last known place of business of the petitioner and the assessment order was passed on December 31, 2002 based on the available records. 6.. Admittedly, best of judgment notice was served by affixture on the last known place of business of the petitioner on November 15, 2002 for want of service postage stamp. 7.. Rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959, reads as fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding it to him by registered post; or R.52(1)(d) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence." A reading of the above said rule would go to show that the respondent has not followed the methods contemplated under the said rule, while serving the summons and the pre-assessment notice. The respondent ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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