1994 (1) TMI 249

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.... by A.L. BAHRI, J.-This writ petition has been filed by M/s. Jindal Steel Corporation in the peculiar circumstances, where prima facie injustice appears to have been meted out to the corporation. The petitioner-corporation was working at Faridabad. The assessment years for which orders have been passed against the petitioner were 1985-86 and 1986-87. The firm was a registered dealer under the H....

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....nsideration in this case is as to whether the Assessing Authority was justified in framing ex parte best judgment assessment by effecting substituted service on the petitioner-corporation at Faridabad address? Rule 69 of the Haryana General Sales Tax Rules, 1975, reads as under:   "Rule 69. Service of notice.-(1) Notices under the Act or these Rules shall be served by the one of the follow....

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....the notice to be served by affixing a copy thereof,- (i) if the addressee is a dealer, on some conspicuous part of the dealer's office or the building in which the dealer's office is located, or upon some conspicuous part of the place of the dealer's business last intimated to the said authority by the dealer or the place where he is known to have last carried on business; or (ii) if the add....

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....ommunicated by the assessee, if the business had been closed. No doubt, alternative places are mentioned for effecting substituted service on the assessee, but these are to be taken into consideration whether they are applicable. It is not disputed in the written statement filed by the respondents that the assessee had communicated his Delhi address to the Assessing Authority after closing the bus....