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2013 (12) TMI 272 - ANDHRA PRADESH HIGH COURTMode of Service of orders and notices – Held that:- All the notices were sent to the correct address of the petitioner – Following C.C.Alavi Haji v Palapetty Muhammed [2007 (5) TMI 335 - SUPREME COURT OF INDIA] - when a notice is sent by registered post and is returned with a postal endorsement 'refused' or 'not available in the house', it is presumed that the notice is served - Unless and until the contrary is proved by the addressee, service of notice is deemed to have been effected at the time at which the letter would have been delivered in the ordinary course of business - when a notice is sent by registered post and is returned with a postal endorsement "refused" or "not available in the house" or "house locked" or "shop closed" or "addressee not in station", due service has to be presumed - The first respondent strictly adhered to the procedure contemplated under Rule 64 of the VAT Rules before passing the assessment order. There was no substance in the contention of the petitioner that the assessment order is in violation of the principles of natural justice - the petitioner cannot straightaway invoke the jurisdiction of this Court under Article 226 of the Constitution of India without resorting to the efficacious alternative remedy available to him under Section 31 of the VAT Act – Decided against Petitioner.
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