https://www.taxtmi.com/caselaws?id=160399 Pre-assessment notice sent by registered post to the assessee's known business and residential addresses was treated as valid service where the notices were returned unclaimed or left and the assessing authority had exhausted practicable modes under Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959. The assessee's failure to inform the department of an address change did not invalidate service. Writ relief under Article 226 was also unavailable because the assessee received the assessment order, did not pursue the statutory appeal, and approached only after recovery steps began. On these facts, interference was not warranted and the challenge to the assessment failed. en-us Wed, 12 Jan 2000 00:00:00 +0530 Tue, 17 Dec 2013 15:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160399 Pre-assessment notice sent by registered post to the assessee's known business and residential addresses was treated as valid service where the notices were returned unclaimed or left and the assessing authority had exhausted practicable modes under Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959. The assessee's failure to inform the department of an address change did not invalidate service. Writ relief under Article 226 was also unavailable because the assessee received the assessment order, did not pursue the statutory appeal, and approached only after recovery steps began. On these facts, interference was not warranted and the challenge to the assessment failed. Case-Laws VAT and Sales Tax Wed, 12 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160399