1995 (11) TMI 422

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....on 55B of the Kerala General Sales Tax Act, 1963 as well as in accordance with the provisions of rule 63 of the Rules made thereunder. 2.. It is obvious that an assessment order under section 17(3) of the Act is required to be served in accordance with the above legal provisions. 3.. The admitted position in the matter of service is that it was sent by registered post with acknowledgement du....

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.... The position is elementary and not different from the normal procedure of service even contemplated under the Code of Civil Procedure. The result is that it is declared that the postal endorsement "left" is not by itself proof of service of notice in accordance with the provisions of section 55B of the Kerala General Sales Tax Act and rule 63 of the Rules thereunder. As a result thereof ass....