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TMI Blog2001 (7) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... odipet, Guntur for the assessment year 1992-93 under the Act on the following turnover: G.T.O. ₹ 11,95,73,318-00 E.T.O ₹ 10,73,15,959-00 N.T.O. Rs. 1,22,58,359-00 Aggrieved by the above assessment order, the appellant-Dealer preferred an appeal before the Appellate Deputy Commissioner, Commercial Taxes, Guntur, disputing the levy of tax of ₹ 2,11,723/- on a turn over of ₹ 10,04,240/- relating to the value of bottles amounting to ₹ 8,37,280/- and cartons amounting ₹ 1,66,960/-. The Appellate Deputy Commissioner, Commercial Taxes, Guntur, allowed the appeal purported to be relying on the decision of the Supreme Court in M/s Raj Sheel s case (74 STC 379(SC) opining that in view of the la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the principles of natural justice and Rule 58 of the Rules, there is no need for us to take up the adjudication of this Appeal on merits. In that view of the matter we proceed to consider the threshold question. The appellant is an assessee on the rolls of the respondent. The assessment of the appellant/assessee for the assessment year 1992-93 under the Act was taken up for revision under Section 20(1) of the Act by the respondent by issuing a show cause notice dated 1.1.1997. Admittedly, this notice was not served on the appellant-assessee in person. According to the respondent, the notice was served in the mode prescribed in Clause (d) Rule 58 of the Rules i.e., by affixture. After the respondent passed the revisional order on 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rule 58 of the Rules. Rule 58 of the Rules reads- 58. The service on a dealer of any notices, summons, order or proceedings under the Act or under these Rules, may be effected in any of the following ways; namely- a) By giving or tendering it to such dealer or his manager or agent: b) If such dealer or his Manager or his agent is not found, by leaving it at his last known place of business or residence or by giving or tendering it to adult member of his family; or c) If the address of such dealer is known to the assessing authority, by sending it to him by registered post, and if it is returned unserved, it shall be put in notice board of the office of the assessing authority or the notice board in the office of the local Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as provided under Clause (d). The learned Special G.P. for taxes fairly submits that the records secured by him from the Department do not show any such satisfaction being recorded by the Commercial Tax Officer. Hence, the resort to Clause (d) cannot be sustained. Be that as it may, the re-assessment order passed by the Commissioner on 4.6.1998 is also required to be set at naught for one more reason. In the counter filed on behalf of the Department, not a word is said about the allegations made by the appellant/assessee that the second show cause notice dated 12.1.1998 proposing to revise the order of the Commercial Tax Officer to an extent of ₹ 1.3 crores tax liability was not served on the appellant. It is also not the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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