Duly served pre-assessment notice upheld where company seal and acknowledgment supported receipt under Rule 52.

Service of a pre-assessment notice under Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959 was upheld where the record showed the petitioner's seal and signature acknowledging receipt, and the assessment order carried a similar service endorsement. The court treated the company seal on the acknowledgment as strong evidence that the notice was delivered to a person connected with and authorised by the petitioner-concern. On those materials, the objection of non-service was rejected and the assessment was not quashed on that ground.

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Issues: Whether the pre-assessment notice and assessment order were duly served on the petitioner in accordance with Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959, and whether the assessment was therefore liable to be quashed.

Analysis: The service file showed a pre-assessment notice dated 24 May 2006 bearing the petitioner's seal and signature acknowledging receipt on 3 June 2006, and the assessment order also bore similar endorsement of service. Rule 52 permits service by tendering the notice to the dealer or an authorised person, and the presence of the company seal on the acknowledgment was treated as strong evidence that the notice was received by a person connected with and authorised by the petitioner-concern. On the materials produced, the objection that no pre-assessment notice had been served was not accepted.

Conclusion: The notice was held to have been duly served, and the challenge to the assessment on the ground of non-service failed.

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