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TMI Blog2008 (10) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate, who has made submissions on instructions and submitted the records also. This writ petition is directed against the impugned revised assessment order passed by the respondent dated June 24, 2008 in respect of the original assessment passed for the year 2001-02. It is the case of the petitioner that under the Tamil Nadu General Sales Tax Act, the original assessment was passed for the ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... communicated under this rule may be communicated-- (1) by service on the person concerned or his authorised representative; or (2) by registered post acknowledgement due; or (3) by affixture at the last known place of business or residence, if service by the first two methods is not possible." Rule 52(1) which speaks about the service of the notices generally, prescribes four modes of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding it to him by registered post; or (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 reference to the modes of communication as well as the modes of service of notices under the Rules makes it clear that the notices are to be served either to the dealer or his manager, which means any person or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice of revision to the assessee was sent not by one of the modes prescribed under the Rules especially rule 52, the impugned revision has to be set aside. In view of the same, the impugned order of revision of assessment made by the respondent dated June 24, 2008 is set aside and the matter is remitted to the respondent for taking appropriate steps in accordance with the rules and pass orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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