Service of tax notices is essential where non-service deprives a dealer of the right to seek revision.

B-6 notices issued under section 26 of the Tamil Nadu General Sales Tax Act were required to be served on the petitioners, because direct service only on the oil corporations deprived them of a practical opportunity to invoke revision under section 33. The objection that personal service on the petitioners was unnecessary was rejected. The Court directed service of the notices on the petitioners so they could take further steps before the revisional authority.

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Issues: Whether the B-6 notices issued under section 26 of the Tamil Nadu General Sales Tax Act, 1959 had to be served on the petitioners, and whether non-service justified interference to enable them to pursue revision under section 33.

Analysis: The petitioners were entitled to copies of the B-6 notices under section 26. The notices were admittedly not served on them and were sent directly to the oil corporations. As a result, the petitioners were deprived of the practical opportunity to exercise their statutory remedy of revision. The plea that service on the petitioners was unnecessary was rejected, and the Court directed service of the notices so that the petitioners could take further steps before the revisional authority.

Conclusion: The writ petitions succeeded to the extent that the respondent was directed to serve the B-6 notices on the petitioners, enabling them to file revision petitions under section 33.

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