Valid service by registered post and alternate remedy bar writ interference where statutory appeal was not pursued.

Pre-assessment notice sent by registered post to the assessee's known business and residential addresses was treated as valid service where the notices were returned unclaimed or left and the assessing authority had exhausted practicable modes under Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959. The assessee's failure to inform the department of an address change did not invalidate service. Writ relief under Article 226 was also unavailable because the assessee received the assessment order, did not pursue the statutory appeal, and approached only after recovery steps began. On these facts, interference was not warranted and the challenge to the assessment failed.

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Issues: Whether the assessment order was liable to be quashed for alleged improper service of pre-assessment notice and whether writ jurisdiction could be invoked despite the availability of a statutory appeal.

Analysis: The notices were sent to the known business and residential addresses of the assessee by registered post. The postal endorsements showed that the notices were returned as "not claimed" or "left", and the assessing authority had exhausted the practicable modes of service contemplated under Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959. On the facts, service could not be invalidated merely because the assessee had shifted address without informing the department. The assessee also received the assessment order but did not pursue the statutory appeal, and instead approached the Tribunal only after recovery steps were initiated. In such circumstances, the availability of an efficacious alternative remedy and the delay on the assessee's part disentitled interference under Article 226 of the Constitution of India.

Conclusion: The challenge to the assessment on the ground of improper service and lack of notice failed, and the assessee was not entitled to writ relief.

Ratio Decidendi: Where pre-assessment notices are sent by registered post to the addresses known to the assessing authority and the assessee fails to pursue the statutory appellate remedy, writ interference is not warranted merely on a plea of defective service.

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