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Issues: Whether service of the pre-assessment show cause notice on the auditor of the dealer amounted to valid service under Rule 58 of the Andhra Pradesh General Sales Tax Rules, 1957, so as to sustain the assessment.
Analysis: Rule 58 permits service on the dealer, his manager or agent, or by the other prescribed modes. Service on an auditor cannot automatically be treated as service on an agent merely because Section 35(a) of the Andhra Pradesh General Sales Tax Act, 1957 permits representation by certain persons in proceedings. The mode of appearance before an authority is distinct from the mode of service of a pre-assessment notice. In the absence of material showing that the auditor was authorised to receive the notice for the assessee in the assessment proceedings, service on the auditor could not be treated as sufficient notice.
Conclusion: Service of notice on the auditor was not valid service, and the assessment based on that notice could not stand.
Final Conclusion: The revision succeeded and the assessment was set aside, with liberty to issue fresh notice and proceed according to law.
Ratio Decidendi: Service of a pre-assessment notice must conform to the specific modes prescribed for service, and authority to represent in proceedings does not by itself constitute authority to receive notice.
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