2000 (12) TMI 880

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....esh General Sales Tax Rules, 1959, was followed by the department before passing the impugned assessment orders. According to petitioner, it was not followed and hence the impugned assessment must be set aside and fresh de novo assessment be made after giving the petitioner an opportunity. Whereas, the department defend the impugned assessment. 2.. Petitioner is a proprietory concern of which one Subhash Kimtee is a proprietor. The petitioner at all relevant time was engaged in the business of sale and purchase of iron goods. It is the case of petitioner that he, i.e., Subhash Kimtee continued with the business up to November 7, 1980 because he secured an employment in the Reserve Bank of India, w.e.f. November 10, 1980 as clerk. 3.. ....

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....n the submission of learned counsel for the petitioner. As a consequence, I am inclined to set aside the impugned proceedings and allow the petition by giving directions as discussed infra. 9.. Rule 63 of the M.P. General Sales Tax Rules, 1959 which deals with the procedure for issuance of notice and summons alone is relevant for the disposal of this petition. The relevant portion of rule 63 is reproduced verbatim infra: "Rule 63: Notice and summons.-(1) Notice or summons or order under the Act or any rules made thereunder may be served by any of the following methods:   (i) by delivering or tendering to the addressee or his agent, by hand of a copy of the notice or summons or order; or (ii) by post: Provided that if upo....

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....erved by affixture. Sub-clause (a) then provides how and where the affixture will be done if the addressee is dealer and sub-clause (b) provides as to how and where the affixture will be done if the addressee is not the dealer. 11.. Reading of proviso in clear terms indicates that the sales tax authorities cannot straight way resort to the mode of service of notice on the addressee by affixture. It also indicates that before affixture can be resorted to, the sales tax authorities have to record reasons of their satisfaction that addressee to whom the notices are sent by two modes prescribed is evading notice or that for one or other reasons, it is not possible to serve addressee with the notice by any of the modes prescribed. In other wo....