https://www.taxtmi.com/caselaws?id=161565 Proper service of the pre-assessment notice was a condition precedent to a best judgment assessment under Rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959. The rule required service first by personal tender or delivery, then by registered post where the address was known, and affixture only if those modes were not practicable. As the revenue went directly to affixture without exhausting the prescribed modes, the notice was not validly served. The explanation that postage stamps were unavailable did not excuse non-compliance with the mandatory service procedure. The assessment order was therefore invalid for want of proper service and was set aside in favour of the assessee. en-us Mon, 28 Apr 2003 00:00:00 +0530 Fri, 31 Jan 2014 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161565 Proper service of the pre-assessment notice was a condition precedent to a best judgment assessment under Rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959. The rule required service first by personal tender or delivery, then by registered post where the address was known, and affixture only if those modes were not practicable. As the revenue went directly to affixture without exhausting the prescribed modes, the notice was not validly served. The explanation that postage stamps were unavailable did not excuse non-compliance with the mandatory service procedure. The assessment order was therefore invalid for want of proper service and was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 28 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161565