Invalid service by affixture under tax rules meant limitation did not run and the appeal was treated as timely.

Service of an assessment order by affixture is valid only when the prescribed modes under Rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959 are not practicable. Because the assessing authority used affixture without first exhausting tendering, service on an adult family member, or registered post, service was held invalid. As valid service had not been effected, limitation could not run against the assessee from that date, and the appeal based on the certified copy was treated as within time.

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Issues: Whether service of the assessment order by affixture was valid when the prescribed modes of service were not exhausted, and whether the appeal could be treated as timely on the basis of the certified copy.

Analysis: Rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959 permits service by tendering or giving the notice, by service on an adult family member, or by registered post, and affixture is available only when none of those modes is practicable. The assessing authority resorted to affixture without exhausting the other modes. Once the service of the assessment order was not validly effected, the period of limitation could not be reckoned against the assessee from that date, and the appeal filed on the basis of the certified copy could not be treated as barred by delay.

Conclusion: Service by affixture was invalid, and the appeal was to be treated as filed within time; the assessee succeeded.

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