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2017 (4) TMI 194 - HC - VAT and Sales TaxValidity of revision order - service of notice as per the said provisions in Rule 68 - notice of reassessment was sent by Registered Post Acknowledgement Due. The addressee refused to accept it. There is an endorsement on the packet that the addressee has refused to accept the service. When the packet containing the notice was returned with this remark, the Deputy Commissioner proceeded on the footing that the sole proprietor is duly served. Though this was the factual position, yet this notice was also pasted on a conspicuous part of the sole proprietor's business place. It is in these circumstances that on 27.1.2003 the Deputy Commissioner passed an ex parte revisional order - Held that: - in the backdrop of the factual position which emerges from the record of this reference, can it be said that there was no service. This matter essentially is of fact. No question of law and for the opinion and answer of this Court in abstract can arise. Eventually a factual conclusion would have to be recorded if there is compliance with this procedural rule or not. The rule requires service to be effected. Thus, service is mandated but its mode is set out in the sub-rules. Whether there is proof of service or not would, therefore, necessarily depend on the facts and circumstances in each case. The reference is returned because there was no question of law arising for decision or opinion and answer of this Court - appeal disposed off.
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