1987 (6) TMI 372

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.... is the petitioner. The respondent is an assessee under the Kerala General Sales Tax Act. The controversy relates to the assessment year 1977-78. The assessment for the said year was made to the best of judgment by the assessing authority. The total and taxable turnover was fixed as Rs. 1,08,480. The assessment order was confirmed in appeal by the Appellate Assistant Commissioner. In second appeal....

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....ounsel for the respondent-assessee, Mr. Menon. The only short question raised is, whether the pre-assessment notice was validly and properly served on the respondent-assessee. The Appellate Tribunal held that it was not so served as required by section 65B(b) of the Kerala General Sales Tax Act, in the light of the endorsement of the peon. The endorsement by the peon of the department about the se....

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....ales Tax Act, 1963, we shall extract the provision. "55B. Service of notice-Any notice required to be served on, or given to, any person under this Act or the rules made thereunder shall be deemed to be duly served or given- (a) if the notice is addressed to that person and is given or tendered to him; or (b) where that person cannot be found, if it is affixed on some conspicuous part of ....

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....s, no doubt, construing the proviso to section 26(2) of the Indian Income-tax Act, as it stood then. It was held that in order to say that a person cannot be found, he should be dead or should have disappeared. If a person is alive, and his whereabouts are known or can be ascertained, it is impossible to say that he cannot be found. Though the Full Bench of the Madras High Court was construing the....