2009 (6) TMI 957

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.... of iron castings at Coimbatore; it is an assessee on the file of the respondent; due to heavy debts and confronted with labour problem, it closed down its business activities since February, 2002; on account of workers' negligence to attend the duties, dharna and indifferent attitude in discharging the service, production was very slow and it could not cope with the pro duction schedule, thereby losing several valuable customers in the market; owing to heavy debts, the Bank of Nova Scotia has taken possession of the properties on February 7, 2003; the respondent is well aware that the firm is locked out; therefore, the respondent ought to have issued notices and assessment orders to the partner's residential address and, hence, the service....

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.... or his manager or agent or the legal practitioner appointed to represent him, or his authorised representative is not found, by giving or tendering it to any adult member of his family; (c) if the address of such dealer is 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." From the records produced by the learned Government Advocate, it is seen that prior to the impugned notice dated January 11, 2005, for the year 1998-99, a pre-assessment notice was served on the petitioner on January 5, 2004 and, for the year 2001-02, another pre-assessment notice was served on the pe....