2003 (4) TMI 520

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..... Judicial Member).-The petitioner was doing business in timber and he was having registration under the Tamil Nadu General Sales Tax Act. The petitioner closed his business in the month of February, 2001 and he intimated the same to the respondent properly. For the assessment year 2000-2001, the petitioner has reported a total and taxable turnover of Rs. 8,58, 339 and submitted form I return and pa .....

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..... ice of the summons and preassessment notice has passed the assessment order. The pre-assessment notice has been affixed but the respondent has not taken any steps contemplated under rule 52 of the Tamil Nadu General Sales Tax Rules, 1959 to serve the notice and the order. The service of the said summons and the pre-assessment notice are not proper. Therefore, the petitioner has come forward with t .....

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..... notice was issued on November 14, 2002 and served by affixture on November 15, 2002 in the last known place of business of the petitioner and the assessment order was passed on December 31, 2002 based on the available records. 6.. Admittedly, best of judgment notice was served by affixture on the last known place of business of the petitioner on November 15, 2002 for want of service postage stamp .....

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..... if the address of such dealer is known to the assessing authority, by sending it to him by registered post; or R.52(1)(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 reading of the above said rule would go to show that the respondent has not followed the methods contemplated under the said rule, whil .....

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..... passed by the respondent has to be set aside. 8.. In the result, O.P. No. 421 of 2003 is allowed. Consequently, O.M.P.No. 469 of 2003 does not survive. And this Tribunal doth further order that this order on being produced be punctually observed and carried into execution by all concerned. Issued under my hand and the seal of this Tribunal on the 28th day of April , 2003. Petition allowed.

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