9911796707
TMI Blog2009 (6) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... e of iron castings at Coimbatore; it is an assessee on the file of the respondent; due to heavy debts and confronted with labour problem, it closed down its business activities since February, 2002; on account of workers' negligence to attend the duties, dharna and indifferent attitude in discharging the service, production was very slow and it could not cope with the pro duction schedule, thereby losing several valuable customers in the market; owing to heavy debts, the Bank of Nova Scotia has taken possession of the properties on February 7, 2003; the respondent is well aware that the firm is locked out; therefore, the respondent ought to have issued notices and assessment orders to the partner's residential address and, hence, the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r or his manager or agent or the legal practitioner appointed to represent him, or his authorised representative is not found, by giving or tendering it to any adult member of his family; (c) if the address of such dealer is known to the assessing authority, by sending it to him by registered post; or (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." From the records produced by the learned Government Advocate, it is seen that prior to the impugned notice dated January 11, 2005, for the year 1998-99, a pre-assessment notice was served on the petitioner on January 5, 2004 and, for the year 2001-02, another pre-assessment notice was served on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 and I do not find any infirmity in the mode of service. As such, the writ petitions fail and stand dismissed. Interim stay of the impugned order was granted by this court on January 20, 2005, subject to the petitioner paying a sum of Rs. 3,63,854 in two equal ins ..... X X X X Extracts X X X X X X X X Extracts X X X X
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