2008 (10) TMI 625

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....r and the learned Government Advocate, who has made submissions on instructions and submitted the records also. This writ petition is directed against the impugned revised assessment order passed by the respondent dated June 24, 2008 in respect of the original assessment passed for the year 2001-02. It is the case of the petitioner that under the Tamil Nadu General Sales Tax Act, the origina....

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....is prescribed: "An order to be communicated under this rule may be communicated- (1) by service on the person concerned or his authorised representative; or (2) by registered post acknowledgement due; or (3) by affixture at the last known place of business or residence, if service by the first two methods is not possible." Rule 52(1) which speaks about the service of the notices gen....

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....s known to the assessing authority, by sending it to him by registered post; or (d) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence." A reference to the modes of communication as well as the modes of service of notices under the Rules makes it clear that the notices are to be served either to the dealer ....