TMI Blog2018 (9) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition or otherwise. In respect of the present writ petition on hand, the attachment order issued, consequent to the issuance of the original assessment order, is under challenge. Now it is established by the respondents that they have served the original assessment order to the writ petitioner in the manner known to law. Thus, the writ petition deserves no further consideration. Petition dismissed. - W.P.No.1937 of 2016 And W.M.P.No.1694 of 2016 - - - Dated:- 28-8-2018 - Mr. S. M. Subramaniam J. For the Petitioner : Mr.A.Thiagarajan Senior Counsel For Mr.D.Veerasekaran For the Respondents For R1, R2 And R3 : Ms.Dhanamadhiri Government Advocate (Taxes) And Mr. N. Chandra Raj ORDER The order of attachment date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting activities. But on the date of inspection, they could not able to find any thing relating to the business transactions or any construction activities. It was only a residential house constructed twenty years back. 4. The learned counsel appearing on behalf of the writ petitioner mainly contended that the original assessment order dated 15.06.2015 was not served to the writ petitioner. The consequential impugned order of attachment alone served, therefore, the impugned order has to be scraped. When the original order of assessment was not served, the consequential order of attachment can never be issued against the writ petitioner and the writ petitioner is deprived of his right to prefer an appeal against the order of assessment, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court clearly establishes that the original assessment order, which was sent to the writ petitioner to his correct address, through the Registered Post, was refused by the writ petitioner. Thereafter, the assessment order was affixed on the residential doors of the writ petitioner by the competent authorities in the presence of witnesses. Thus, the files reveal that the original assessment order was served to the writ petitioner by following the procedures contemplated under law. However, the writ petitioner had not preferred any statutory appeal and therefore, the present writ petition is filed without exhausting the remedies available under the Statutes, cannot be entertained. If the original order of assessment became final, then the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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