Valid service is essential for reopening deemed assessments; notices to an outdated address vitiate the proceeding.

Deemed assessments under section 9A of the West Bengal Sales Tax Act, 1954 could be reopened only after the prescribed enquiry under section 9A(2) and rule 22AA, and valid service of notice was essential to that process. Notices sent to the dealer's old address, despite the updated registration record, were treated as service at a wrong and non-existent address and therefore as non-service in law. Because the dealer received no effective notice or opportunity to object, the defect in service went to the root of the reopening proceeding. The article also notes that reliance on rule 22A was irrelevant to the validity of reopening, and the clubbing objection did not justify dismissal at that stage.

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Issues: Whether the notices issued for reopening the deemed assessments and proposing assessment under the West Bengal Sales Tax Act, 1954 were invalid for want of proper service and absence of opportunity of hearing.

Analysis: The deemed assessments under section 9A could be reopened only after the prescribed enquiry contemplated by section 9A(2) and rule 22AA of the West Bengal Sales Tax Rules, 1954. The record showed that the show-cause notices were sent to the dealer's old address even though the change of address had been reflected in the registration records. Service at a wrong and non-existent address amounted to non-service in law. As a result, the dealer had no notice of the reopening proceeding and no opportunity to object. The plea based on rule 22A was irrelevant to the validity of the reopening, and the defect in service went to the root of the proceeding. The challenge based on clubbing of causes of action did not warrant dismissal at that stage.

Conclusion: The reopening process and the consequential notices were invalid and liable to be quashed, and the application was allowed.

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