Returned postal cover marked "left" is not valid service where substituted modes of notice are required under the sales tax rules.

Service of an assessment order under the Kerala General Sales Tax Act was held not to be valid merely because the registered postal cover was returned with the endorsement "left". The statutory scheme required delivery at the last known place of residence or business, and where ordinary registered post service failed, the rules mandated resort to substituted modes such as affixture or publication before service could be treated as duly effected. The endorsement "left" by itself did not prove valid or deemed service, so the assessment orders were quashed and the matter remitted for fresh service in accordance with law.

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Issues: Whether service of the assessment order was valid when the registered postal cover was returned with the endorsement "left" under section 55B of the Kerala General Sales Tax Act, 1963 and rule 63 of the Kerala General Sales Tax Rules, 1963.

Analysis: Service under section 55B required delivery at the last known place of residence or business, and rule 63 prescribed alternative modes when ordinary service was not practical. A mere endorsement that the addressee had "left" did not, by itself, establish service or deemed service. Where registered post service fails, the statutory procedure requires resort to the further modes provided by the rules, including affixture or publication, before the notice can be treated as duly served.

Conclusion: The endorsement "left" was not proof of valid service under the Act and Rules, and the assessment orders were liable to be quashed. The petition was allowed and the matter was remitted for fresh service in accordance with law.

Ratio Decidendi: A returned registered postal cover marked "left" does not constitute valid or deemed service where the statute requires service at the last known address and mandates further substituted modes if ordinary service is unsuccessful.

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