P. RAJKUMAR Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE Assessment Order for the year 2001 -2002 has been challenged by the petitioner in this writ petition, primarily, on the ground that the procedure contemplated in Rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959, as to the Service of Notices, has not been followed. In support of the said contention, reliance was placed on the information obtained by the petitioner under Right to Information Act, in the proceedings of the respondent, dated 06.06.2008. In Paragraph 4 of the said proceedings, against the Assessment Year 2001 -2002, it is stated as follows:

(2.) AS it is admitted by the petitioner himself that the business has been closed, the order has been served by affixture, as provided under Rule 52(1) of the TNGST Rules. Explanation (d) to Rule 52(1) of the Rules, reads as under: