TaxTMI 
TaxTMI 
1955 (7) TMI 17
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.... for the year 1950-51 and also sales tax of Rs. 3,531 under the provisional assessment for the year 1951-52 on or before the specified date. In pursuance of section 41(2) of the Andhra State Act, 1953, the Chief Justice of Madras transferred the appeal to the High Court of Mysore. In the trial Court, the accused contended that he had not been duly served with copies of the notices in respect of the final and provisional assessments in question in accordance with the provisions of rule 28 of the Madras General Sales Tax Rules, and that the accused having been provisionally assessed to sales tax for the year 1951-52 as late as 12th February, 1952, when the year was virtually nearing its end and called upon to pay the tax on or before 21 days ....
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....The State of Madras appealed against this decision challenging the correctness of the appellate Court's view in regard to the validity of the service of the notices in question. Rule 28 of the Madras General Sales Tax Rules is as follows: "The service on a dealer or licensee of any notice, summons or order under the Act or the Rules made thereunder may be effected in any of the following ways, namely: (a) by giving or tendering it to such dealer or licensee or his manager or agent; or (b) if such dealer or licensee or his manager or agent is not found, by leaving it at his last known place of business or residence or by giving or tendering it to some adult member of his family; or (c) if the address of such dealer or licensee is known to th....
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....respect of provisional assessment for 1951-52. As the evidence of P.W. 4 is uncontroverted, it may be taken as proved that the notices intimating to the accused the two assessments as also the time for payment were served on Maranna, a clerk of the accused. The point for consideration is whether such service fulfils the requirements of rule 28 quoted above. Rule 28(a) enables service of the notice on the assessee or his manager or agent. Rule 28 (b) enables service of the notice by leaving it at the assessee's place of business or residence or by tendering it to an adult member of the assessee's family only after the assessee or his manager or agent is not found. Sub- clauses (c) and (d) of rule 28 do not arise for consideration in this ca....