Valid service by affixture under sales tax rules upheld after registered post returned with lockout endorsement.

Service of pre-assessment notices and final assessment orders was held valid under rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959. The court noted that the authorities first attempted registered post to the dealer's last known address, but the notices were returned with a lockout endorsement. Service was then effected by affixture at the business premises, which the rule permits when tender or registered post is not practicable. The rules did not require service at a partner's residential address merely because the business was closed, and the dealer's failure to object or pursue the statutory appeal supported the challenge failing.

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Issues: Whether service of the pre-assessment notices and final assessment orders complied with rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959.

Analysis: The service record showed that notices were first attempted by registered post at the last known address and were returned with an endorsement indicating lockout. Thereafter, notices and the final orders were served by affixture at the business premises. Rule 52(1) permits service by tender, by registered post where the dealer's address is known, and by affixture when the other modes are not practicable. The Rules do not require service at the partner's residential address merely because the business was closed. The petitioner also did not file objections or pursue the statutory appeal against the assessment orders.

Conclusion: The service was valid and sufficient under rule 52(1), and the challenge to the demand and assessment failed.

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