Service by affixture requires prior finding of impracticability; revisional action failed for lack of proper notice and fairness.

Service by affixture under Rule 58 of the Andhra Pradesh General Sales Tax Rules was held impermissible unless the assessing authority first recorded satisfaction that the ordinary modes of service were impracticable. As the record showed no such satisfaction and did not establish proper service of the second show cause notice, the revisional action was found contrary to the prescribed service procedure and the requirement of a fair opportunity before adverse action. The revisional order was therefore invalid for breach of Rule 58 and natural justice and was set aside in favour of the assessee.

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Issues: Whether the revisional order was vitiated for non-compliance with Rule 58 of the Andhra Pradesh General Sales Tax Rules and the principles of natural justice in serving the notices on the assessee.

Analysis: Rule 58 permits service by affixture only when the modes of service specified in clauses (a) to (c) are not practicable. The record did not show any recorded satisfaction by the assessing authority that the earlier modes of service were impracticable before resorting to affixture. The material also did not establish proper service of the second show cause notice, and the Department did not effectively answer the assessee's case that notice had not been served in the manner required by the Rules. In these circumstances, the revisional action was found to be contrary to the prescribed mode of service and to the requirement of fair opportunity before adverse revisional action is taken.

Conclusion: The revisional order was invalid for breach of Rule 58 and natural justice and was liable to be set aside in favour of the assessee.

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