Invalid affixture service defeats limitation where prescribed service modes were not first exhausted.

Service of an assessment order by affixture was invalid where the prescribed alternative modes of service had not first been attempted or found impracticable. Rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959 permits affixture only as a last resort after personal delivery, service on an adult family member, or registered post cannot be used. Because there was no finding that those modes were tried or were impracticable, service was not validly effected. As limitation under section 31 of the Tamil Nadu General Sales Tax Act, 1959 runs from valid service in the prescribed manner, no delay arose and the appeal was not time-barred.

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Issues: Whether service of the assessment order by affixture was valid without first resorting to the other prescribed modes of service, and whether the appeal was time-barred.

Analysis: Rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959 permits service by several modes, but affixture under clause (d) is available only when the other modes are not practicable. On the facts, there was no finding that service by personal delivery, service on an adult family member, or registered post had been attempted or found impracticable before affixture was made. The earlier decision relied on by the Revenue was distinguishable because, there, registered post had already been tried and found ineffective. Since section 31 of the Tamil Nadu General Sales Tax Act, 1959 computes limitation from service made in the manner prescribed, the absence of valid service meant that no delay arose.

Conclusion: Service by affixture was invalid and the appeal was not barred by limitation. The assessee succeeded on the delay issue.

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