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V. V. Kamat, J.
SHERENE EUGINE
Versus
ADDITIONAL SALES TAX OFFICER-I AND ANOTHER.
O.P. No. 18546 of 1995-G
Decided On: Decided On : 28-11-1995
Service of Notice - Kerala General Sales Tax Act - 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.
Fact of the Case:
The petitioner challenged the service of an assessment order under section 17(3) of the Kerala General Sales Tax Act, 1963, contending that it was not served in accordance with the legal provisions.
Finding of the Court:
The court found that the postal endorsement 'left' was not sufficient proof of service of notice in accordance with the provisions of the Act and the Rules. The assessment orders were quashed and set aside, with a consequential order of remittance to follow proper procedure of service.
Issues: The main issue was whether the service of the assessment order complied with the provisions of section 55B of the Kerala General Sales Tax Act and rule 63 of the Rules made thereunder.
Ratio Decidendi: The court held that the postal endorsement 'left' did not constitute valid service of notice as required by the statutory provisions. It emphasized the need for proper service in accordance with the specified modes of service under the Act and the Rules.
Final Decision: The petition was allowed, and the assessment orders were quashed and set aside, with a directive for proper procedure of service to be followed.
V. V. KAMAT, J.
The only question for consideration is whether the petitioner is served in accordance with section 55B of the Kerala General Sales Tax Act, 1963 as well as in accordance with the provision 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 due and was returned with the endorsement "left" on the postal cover and therefore it is necessary to consider it is proper service or a deemed service giving validity to the action under section 17(3) of the Act.
4. Bare reading of these statutory provisions would show that such notice has to be served if sent by registered post at the last known place of residence or business. It is obvious that it is not received by the addressee as a result of the endorsement "left".
5. Even the provisions of rule 63 are more than clear, specifically referring to rule 63(d) requiring that in the event of none of the modes specified therein is found to be practical, then it has to be affixed on some conspicuous part of the last known place of residence or business or by publication in a newspaper. 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 assessment orders (exhibits P1 to P4) get quashed and set aside with a consequential order of remittance to respondent No. 1 to follow procedure of service in accordance with the provisions of section 55B of the Act and rule 63 of Rules thereunder. The petition succeeds. Order accordingly.
Petition allowed.
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