Substituted service at updated business address is required; failure to do so can vitiate ex parte assessment.

Where a dealer has notified a changed business address after closure of premises, substituted service for assessment proceedings must be attempted at the communicated address after normal modes of service fail and reasons are recorded for affixation. Service only at the closed address, without effective substituted service at the updated address, leaves the dealer without proper notice and vitiates an ex parte best judgment assessment. The article notes that the assessment and connected appellate and tribunal orders were interfered with and the matter was remitted for fresh decision after giving the dealer an opportunity to produce the relevant forms.

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Issues: Whether ex parte best judgment assessment could be sustained when substituted service was not effected at the address intimated by the dealer after closure of business.

Analysis: The petitioner had closed its Faridabad business and had informed the authorities of its Delhi address. Rule 69 of the Haryana General Sales Tax Rules, 1975 permits substituted service only after the normal modes of service fail and the authority records reasons for resorting to affixation. Where the dealer has communicated a changed address, substituted service should be attempted at that communicated address. Notices were sent to the Delhi address by registered post but substituted service was not effected there; instead, it was attempted only at the closed Faridabad address. The assessment was therefore made without proper service and without giving an effective opportunity to contest the matter on merits.

Conclusion: The ex parte best judgment assessment and the connected appellate and tribunal orders were interfered with, and the matter was remitted to the Assessing Authority for fresh decision after granting the petitioner an opportunity to produce the relevant forms.

Ratio Decidendi: Where a dealer has intimated a changed business address, substituted service for assessment proceedings must be attempted at that communicated address, and failure to do so vitiates the ex parte assessment for want of proper service.

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