SRI VARE AGENCIES Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THIS original petition is against the order of assessment dated August 31, 1998. According to the petitioner he was not served with pre -assessment notice and only after the service of assessment order he came to know about the affixture of pre -assessment notice, that the assessing officer had not taken care to comply with the requirements of Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959 and as the order has been passed without giving opportunity to file objections it is against the principles of natural justice and therefore the assessment order has to be set aside.

(2.) WE perused the original file produced by the learned Government Advocate and could see that the notice was not personally served on the assessee but endorsement is to the effect that the assessee had vacated the shop and therefore, it was affixed in the shop which had been vacated by the assessee. Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959 contemplates the mode of service of notice to the assessee as follows :