Invalid service of pre-order notice vitiated sales tax assessments and required fresh proceedings under prescribed procedure.

Assessment orders cannot be sustained where pre-order notices were not validly served under the applicable sales tax procedure. The HC found that the initial notice had returned unserved and no affixture was made at the dealer's last known place of business or residence as required by Rule 52(1)(d) of the Tamil Nadu General Sales Tax Rules, 1959, rendering the order-making process procedurally infirm. The merits of the assessments were not examined. The impugned orders were set aside and the matter was directed to be recommenced afresh in accordance with the prescribed procedure.

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Issues: Whether the impugned assessment orders could be sustained when the pre-order notices were not served in accordance with the prescribed procedure under the applicable sales tax rules.

Analysis: The Court found that the first notice had returned unserved and there was no affixture at the dealer's last known place of business or residence as required by Rule 52(1)(d) of the Tamil Nadu General Sales Tax Rules, 1959. Since there was no valid service of the pre-order notice, the order-making process was held to be procedurally infirm. The Court also made it clear that the merits of the assessments were not examined.

Conclusion: The impugned orders were set aside for want of proper service of pre-order notices, and the respondent was directed to recommence the proceedings afresh in accordance with the prescribed procedure.

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