Alternative modes of service permit affixture after registered post fails, while the assessee remains entitled to a certified assessment copy.

Where a statute provides alternative modes of service, resort to affixture is valid once service by registered post has proved ineffective, and prior exhaustion of every earlier mode is not required. The Madras High Court also noted that an assessee is entitled to obtain a certified copy of the assessment order for the purpose of appeal, and refusal to supply it is not justified merely because service was effected by affixture. The writ challenge to the validity of service therefore failed, but the assessing authority was directed to furnish a certified copy of the assessment order.

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Issues: (i) Whether service of the assessment order by affixture was valid after service by registered post proved ineffective. (ii) Whether the assessee was entitled to a certified copy of the assessment order for purposes of appeal.

Issue (i): Whether service of the assessment order by affixture was valid after service by registered post proved ineffective.

Analysis: The modes of service under Rule 52(a), (b) and (c) are alternative and not cumulative. Once service by registered post failed, the assessing authority was entitled to proceed under Rule 52(d) by affixture at the dealer's place of business. Exhaustion of all earlier modes was not required before resorting to affixture.

Conclusion: Service by affixture was valid.

Issue (ii): Whether the assessee was entitled to a certified copy of the assessment order for purposes of appeal.

Analysis: Although personal service had not been effected, the assessee was entitled to obtain a certified copy of the assessment order from the assessing authority. Refusal to supply the copy was not justified merely because service had been effected by affixture.

Conclusion: The assessee was entitled to a certified copy of the assessment order.

Final Conclusion: The writ petition failed on the challenge to the validity of service, but the assessing authority was directed to furnish a certified copy of the assessment order.

Ratio Decidendi: Where a statute prescribes alternative modes of service, valid resort to one mode does not depend on the prior exhaustion of all other modes, and service by affixture is permissible once registered-post service has proved ineffective.

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