1964 (8) TMI 56

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....e a nil turnover, and the assessment file contains a note that the order of nil turnover along with a copy of the "C" form notice (for refund of the licence fee paid by him) was "despatched". The note bears the initial of a clerk dated 20th March, 1957. Subsequently, the Supreme Court reversed the earlier decision of the Madras High Court and held that even unlicensed dealers in hides and skins could be taxed. In accordance with this decision of the Supreme Court, the Deputy Commissioner of Commercial Taxes took up the case for revision suo motu under section 32 of the Madras General Sales Tax Act, 1959, and assessed the turnover under hides and skins, by an order passed on 20th March, 1961. An appeal to the Appellate Tribunal was also unsu....

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....n this case was passed under rule 28 of the General Sales Tax Rules, framed under the provisions of the 1939 Act, four alternative methods for effecting service were provided for, viz., (a) by giving or tendering to the dealer or his agent, (b) if the dealer or his agent is not found, by leaving it at his last known place of business or residence or tendering it to an adult member in the family, or (c) if the address of such dealer is known, by sending it by registered post, or (d) if none of the methods aforesaid is practicable, by affixing in a conspicuous place at the last known place of business. The mere making of a note "despatched" on the files is not sufficient to show that one of these prescribed methods of service had been adopted....