Mandatory service of notice by prescribed modes before affixture renders ex parte tax assessments invalid.

Proper service of notice under Rule 63 of the Madhya Pradesh General Sales Tax Rules, 1959 required first using delivery, tender, or post, and affixture could be used only after those modes were attempted and satisfaction was recorded that the addressee was evading service or that service could not otherwise be effected. Because the record showed no compliance with those mandatory preconditions, service by affixture alone was ineffective and the assessment proceedings were conducted ex parte behind the petitioner's back. The assessment, reassessment, and revisional orders were therefore invalid for want of proper notice and had to be quashed, with fresh assessment to follow after giving the petitioner an opportunity.

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Issues: Whether the assessment and reassessment orders were liable to be quashed for non-compliance with the prescribed mode of service of notice under Rule 63 of the Madhya Pradesh General Sales Tax Rules, 1959.

Analysis: Rule 63 permits service of notice by delivery, tender, or post, and resort to affixture only after an attempt at those modes and a recorded satisfaction that the addressee is evading service or that service cannot otherwise be effected. The record disclosed no finding that the statutory modes had first been attempted, no satisfaction recorded as to evasion or of service, and no compliance with the conditions precedent for affixture. Service by affixture alone, without adherence to the rule, was therefore ineffective and the assessment proceedings were conducted ex parte and behind the petitioner's back.

Conclusion: The assessment, reassessment, and revisional orders were invalid for want of proper service of notice and were liable to be quashed; fresh assessment was required in accordance with law after giving the petitioner an opportunity.

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