1972 (9) TMI 133

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....r in this case was assessed for the assessment year 1968-69 under the Tamil Nadu General Sales Tax Act, 1959, in respect of sales of petroleum products dealt with by him. Before the assessment order was passed, the petitioner was called upon to file his objections, but he did not file his objections and requested for further time for filing the same. The assessing authority proceeded to make the a....

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....ing that the assessment order and the demand notice have not been duly served on him in accordance with law, and, therefore, there cannot be a valid enforcement of the said assessment order. According to the learned counsel for the petitioner, the service by affixture can be resorted to only if the modes referred to in rule 52(a), (b) and (c) of the Tamil Nadu General Sales Tax Rules, 1959, are ex....

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.... be said that all the above three modes have to be exhausted before the service by affixture can be effected under clause (d). It is not in dispute that one of the modes of service contemplated under clause (c) is service of notice by registered post, and such service has been found to be ineffective in this case. Therefore, the assessing authority was justified in proceeding to serve the assessme....