Valid service of assessment order requires compliance with summons procedure; defective service cannot trigger limitation.

Service of an assessment order under rule 84(1) of the Orissa Sales Tax Rules is valid only if effected by registered post or in the manner prescribed for service of summons under the Code of Civil Procedure, 1908. Where the summons route is used, compliance with Order 5, rules 17 and 19 is mandatory. A mere serving officer's report, without those steps, does not establish due service when service is denied. As valid service was not proved, limitation could not be computed from the alleged service date, and dismissal of the appeal as time-barred was incorrect.

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Issues: Whether service of the order of assessment was valid under rule 84(1) of the Orissa Sales Tax Rules when the procedure applicable under Order 5, rules 17 and 19 of the Code of Civil Procedure, 1908 was not followed, and whether the appeal could therefore be dismissed as barred by limitation.

Analysis: Rule 84(1) permits service either by registered post or in the manner of service of summons under the Code of Civil Procedure, 1908. Where service is attempted through the summons procedure, the requirements of Order 5, rules 17 and 19 must be complied with. The record showed no compliance with those mandatory steps, and the bare report of the serving officer could not, by itself, establish due service when the assessee denied service of the assessment order. In the absence of valid service, the foundation for computing limitation from the alleged date of service failed.

Conclusion: The service of the assessment order was not valid under rule 84(1) of the Orissa Sales Tax Rules, and the dismissal of the appeal as time-barred was incorrect. The question was answered in favour of the assessee.

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