Invalid service of pre-assessment notice vitiates assessment; writ relief remains available despite an alternate appellate remedy.

Service of the pre-assessment proposition notice in the manner prescribed by the Rules was treated as a condition precedent to completing the assessment. Because valid service on the petitioner was not proved, and there was no showing that the recipient was an authorised agent, the petitioner was denied a proper opportunity to object; the assessment was therefore held unsustainable for breach of mandatory procedure and natural justice. The existence of an alternate appellate remedy did not bar writ relief where the impugned action suffered from a fundamental procedural defect. The assessment order, consequential demand and recovery notice were quashed, and the matter was remitted for fresh assessment after valid service and opportunity to respond.

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Issues: Whether the assessment order and consequential demand were liable to be quashed for non-service of the proposition notice and breach of natural justice, and whether writ jurisdiction could be exercised despite availability of an appellate remedy.

Analysis: The proposition notice was required to be served in the manner prescribed by the Rules before an assessment could be completed. The record did not establish valid service on the petitioner or show that the person who received the notice was an authorised agent. Since the petitioner was not afforded a proper opportunity to respond, the assessment was made without compliance with the mandatory procedure and offended the principles of natural justice. The availability of an alternate appeal did not bar interference because the impugned action itself suffered from a fundamental procedural defect.

Conclusion: The assessment order and the consequential demand and recovery notice were quashed, and the matter was remitted for fresh assessment after valid service of notice and opportunity to file objections.

Final Conclusion: The writ petition was allowed on the ground of invalid service of notice and violation of natural justice, with the assessment reopened for reconsideration in accordance with law.

Ratio Decidendi: Where service of the pre-assessment notice prescribed by the governing rules is a condition precedent to assessment, failure to effect valid service and denial of opportunity to object render the assessment unsustainable, and the existence of an alternate remedy does not preclude writ relief in such a case.

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