TaxTMI 
TaxTMI 
2018 (9) TMI 725
X X X X Extracts X X X X
X X X X Extracts X X X X
....operty tax assessment No.22529, Subbarayulu Nagar, Tirupadripuliyur, Cuddalore District, measuring East to West on the Southern side 45 feet and Northern side 45 feet, South to North on the Eastern side 98 feed and on the Western side 98 feet total 4,410 sq.ft. with a house etc., was attached by the first respondent by his proceeding dated 30.11.2015, which was received by the writ petitioner on 14.01.2016. 2. The petitioner would further submit that the said property is situated in Ward No.5, Block No.45, T.S.No.1743 and 1745 within the Registration District of Cuddalore and the above said attachment was issued on the ground that there was an arrears of sales tax from VJ Flats, Contractors No.10/20, E.B.Colony, Chellakuppam, Cuddalore to ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n entirely. The learned Government Advocate produced the original files showing that the original assessment order dated 15.06.2015, had been sent to the writ petitioner to the correct address through registered post in the covered envelope and the petitioner failed to receive the same on 17.08.2015. The learned Government Advocate is of the opinion that the respondent had sent the original assessment order dated 15.06.2015, to the writ petitioner through Registered Post and he refused to receive the post from the Postman. Thus, the service became completed. However, the department affixed the order on the door of the writ petitioner and that also had been executed by the officials. Further the original file revels that the original assess....