9911796707
TMI Blog2009 (8) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... cted as not maintainable on the ground that the appeal petition has been filed beyond the statutory period. The case of the petitioner is that revised assessment order was passed by the Deputy Commercial Tax Officer, Srivilliputhur, on March 28, 2005 and the same was not served on the proprietrix or any other person related to the proprietrix and therefore, the petitioner would submit that the appeal filed after receipt of the certified copy cannot be rejected as being time-barred. The case of the Department before the appellate authority was that the revised assessment order dated March 28, 2005 was served on Tmt. M. Indumathi on April 19, 2005 who was the wife of the petitioner's brother. Therefore, the defence of the Department is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presented after the expiration of the first mentioned period of 30 days if he is satisfied that the appellant had sufficient cause for not presenting the appeal within the first mentioned period of 30 days. The second proviso would state that in the case of an order under sub-section (3) of section 10, section 12, section 12A, section 14, section 15 or sub-sections (1) and (2) of section 16, no appeal would be entertained under sub-section unless it is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due or of such instalments thereof as might have become payable, as the case may be, and twenty five per cent of the difference of the tax assessed by the assessing authority and the tax admitted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) or member of the association, as the case may be, immediately before such partition, dissolution or discontinuance." In terms of the said rule, the effective service is by giving or tendering it such dealer, or his manager or agent or the legal practitioner appointed to represent him or his authorised representative. The second contingency being if such a dealer or his manager or the legal practitioner appointed to represent the assessee or his authorised representative is not found, it could be given or tendered to any adult member of his family. Further clause (c) of the said rule contemplates that where if the address of such dealer is known to the assessing authority, by sending it to him by registered post, if none of the above mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any adult member of his family, I am of the clear view that service on brother's wife cannot be construed as service of adult member of the family especially when the petitioner is a Hindu and given marriage to one P. Karuppasamy. Therefore, I hold that the order has not been served in the manner contemplated under rule 52(1) of the Tamil Nadu General Sales Tax Rules. It is to be further noted that the Department has not stated as to whether the order was given or tendered to dealer or his manager or agent or the legal practitioner as required under rule 52(1)(a) before resorting to the procedure under rule 52(1)(b) of the Rules. Only after such procedure is exhausted and it is found that the persons mentioned in clause (a) of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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