Valid service under sales tax rules requires authorised modes of notice; ordinary post cannot support the interest order.

Service of notices, summons, orders or proceedings under the Andhra Pradesh General Sales Tax Rules must comply with Rule 58, which specifies permissible modes of service including personal delivery, delivery at the last known address, service on an adult family member, registered post, or affixture where necessary. Ordinary post is not an authorised mode, so dispatch by that method cannot by itself establish valid service. As valid service was not shown and the dealer alleged lack of hearing before the interest order was made, the impugned order could not be sustained. The order imposing interest was set aside and the matter was remitted for fresh decision after giving the dealer an opportunity of hearing.

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Issues: Whether an order imposing interest under the Andhra Pradesh General Sales Tax regime could be treated as duly served when it was sent by ordinary post, and whether the absence of service justified setting aside the order and directing a fresh decision after hearing the dealer.

Analysis: Rule 58 of the Andhra Pradesh General Sales Tax Rules, 1957 prescribes the modes by which notices, summons, orders or proceedings may be served. The provision contemplates personal delivery, leaving at the last known place of business or residence, delivery to an adult family member, registered post, and, if those modes are not practicable, affixture at a conspicuous place. Ordinary post is not one of the authorised methods. Where the statute prescribes specific modes of service, compliance must be shown before service can be presumed. In the absence of valid service, and in view of the grievance that no opportunity of hearing was afforded before the order was passed, the impugned order could not stand.

Conclusion: Service by ordinary post was not valid service under Rule 58. The order imposing interest was set aside and the matter was remitted to the authority to grant a hearing and pass fresh orders in accordance with law.

Final Conclusion: The dealer succeeded on the challenge to the validity of service, and the impugned order was quashed with a direction for reconsideration after hearing.

Ratio Decidendi: Where a taxing statute or its rules prescribe specific modes of service, those modes must be followed and service cannot be presumed from dispatch by an unauthorised method such as ordinary post.

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