TMI Blog2007 (1) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;s accounts and further directions to the petitioner to produce accounts as and when called for by the first respondent herein since the limitation prescribed for revision of assessment under section 16 of the Tamil Nadu General Sales Tax Act, 1959, had already expired for the assessment year 1980-81 (CST). The writ petition is filed against the order of the Appellate Sales Tax Tribunal, who confirmed the order of remand passed by the second respondent-Appellate Assistant Commissioner (CT), Madurai (South) in one of the appeals in Appeal No. 462 of 1997 made in common order dated December 9, 1998. The assessing officer issued pre-revision notice and revisional assessment order under section 16 of the TNGST Act. The revised assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner that once the appellate authority has held that the service of pre-revisional notice issued by the assessing officer is not as contemplated under rule 52 of the TNGST Rules, the notice goes. Thereafter the revisional proceedings could be initiated by issuing a fresh revisional notice in accordance with law within the time stipulated for reopening of the assessment. Admittedly, in this case the revisional order has been passed by invoking section 16(1) by the assessing officer on August 14, 1985 and pre-revisional assessment notice is dated July 19, 1985 and the first appellate order has been passed on April 9, 1997, with a finding that the pre-revision notice was not issued in accordance with law. Thus, any further notice would be b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isional assessment notice dated July 19, 1985 was issued and served by affixture in the last known place of business since the dealer left the place of business and thereupon confirmed the tax demand of Rs. 1,56,750 and penalty in a sum of Rs. 2,35,125. It is the case of the petitioner that the petitioners were doing business and during 1983, the petitioner closed down the business due to heavy loss and family problems and went to Bombay and employed in a small private concern. The closure of the business has been duly informed to the concerned assessing officer by surrendering the registration certificate. The petitioner came to know about the assessment order for the assessment year 1980-81 only when the petitioner's sons property ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants were doing the business. The assessment file would not reveal any details as to the efforts taken by the assessing officer to serve the order in the place of residence. It is the case of the appellants that he did not do the business and he stopped the business in earlier to the date of affixture. It is not known as to why the assessing officer straight away attempted to serve the order by affixture when the appellants himself shows that he has closed the business as early as before the date of service by affixture and has gone. When the service was effected by affixture, the duplicate copy of the notice should bear the endorsement and should invariably be attested by a respectable witness of the locality. The endorsement of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lers only if rule 52 has been properly complied with. The procedures followed by the assessing officer in servicing the pre-assessment notice is not in order as per rule 52 of the TNGST Rules, 1959, and thus it amounts to violation of principles of natural justice. Hence, the assessment made without serving the preassessment notice on the appellants is null and void. The said order was passed on April 9, 1997. The assessment year is 1980-81. The observation made in respect of the service of assessment order would equally be applicable to service of pre-revision notice dated July 19, 1985. Hence, on April 9, 1997, having held that the service of prerevision notice dated July 19, 1985, as well as the assessment order dated August 14, 1985 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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