Defective service of revision notice vitiates reassessment where prescribed statutory modes are not followed

Service of a revision notice under the Tamil Nadu General Sales Tax Rules, 1959 had to comply with the prescribed modes, namely service on the dealer or authorised person, registered post with acknowledgment due, or affixture where the earlier modes were unavailable. Because the notice was sent only by ordinary post and not through any prescribed method, the statutory service requirement was not met and the revision proceedings were vitiated. The revised assessment order was therefore unsustainable and was set aside, with the matter remitted for fresh action in accordance with the Rules.

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Issues: Whether the revised assessment order was liable to be set aside for want of service of notice in the manner prescribed under the Tamil Nadu General Sales Tax Rules, 1959.

Analysis: The prescribed rules required communication of orders and service of notices only through the specified modes, namely service on the dealer or authorised person, registered post acknowledgement due, or affixture where the earlier modes were not possible. The record showed that the revision notice was sent only by ordinary post and not by registered post or any other prescribed mode. Since the statutory procedure for service was not followed, the revision proceedings were vitiated.

Conclusion: The revised assessment order was unsustainable and was set aside. The matter was remitted to the respondent to proceed afresh in accordance with the Rules.

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