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2009 (6) TMI 957 - MADRAS HIGH COURTArrears of tax and penalty relating to the assessment years 1998-99 and 2001-02 - whether service of notice is not made as contemplated under rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959? Held that:- Nowhere, either in the Tamil Nadu General Sales Tax Act or in the Rules, service of notices at the residential address is mandated. If the address of the dealer is known to the assessing authority, the mode of service would be registered post or if none of the modes is practicable, the affixture in some conspicuous place at the last known place of business or residence is the proper mode of service. In this case, after passing of the final orders, the same were served on the assessee on February 28, 2004 and June 7, 2003 respectively by way of affixtures. Therefore, service of notices was done by following rule 52(1)(c) and (d), which could be sufficient service, thus do not find any infirmity in the mode of service. As such, the writ petitions fail and stand dismissed.
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