JUDGMENT S. SANKARASUBBAN, J. - The petitioner is an assessee under the Kerala General Sales Tax Act, 1963. He had a licence to vend Indian-made foreign liquor in FLR No. 130 in Angamaly for 1992-93. For the assessment year 1992-93, he filed a return in time and claimed exemption on the entire turnover as the complete stock was purchased from the Kerala State Beverages Corporation. According to him, he produced the books of accounts before the assessing officer. On November 30, 1995, the assessing authority passed exhibit P1 assessment order. From the assessment order, the following facts are relevant. The officer called for the accounts for further verification. But, the cover was returned by the postal authorities endorsing "unclaimed". Similarly, a notice under section 17(3) of the Kerala General Sales Tax Act was issued to the petitioner. It was also returned unclaimed on November 29, 1995. On November 30, 1995, the assessment order was passed. Learned counsel for the petitioner submitted that the word "unclaimed" does not amount to refusal and hence it cannot be said to be a proper service. There is some force in the contention. It is found that the account books were produced earlier by the petitioner. Further, I take note of the contention of the petitioner that the petitioner is entitled to exemption regarding sales turnover of liquor. 2. Taking into consideration all the above facts, I think interest of justice will be served if an opportunity is given to the petitioner to appear before the first respondent and to substantiate his contentions by producing all documents including accounts and furnishing the relevant details. The petitioner or his authorised representative will appear before the first respondent on August 6, 1996 at 11 a.m. and produce all relevant documents. The first respondent shall hear the petitioner on that day. After hearing the petitioner, the first respondent will pass orders either modifying the assessment order or keeping it intact. Any order passed will be communicated to the petitioner. All attempts should be made to serve the order under rule 63(a) or (b) of the Kerala General Sales Tax Rules. If the above modes are not feasible, the order may be sent by registered post. Till fresh orders are passed, the enforcement of exhibits P3 and P4 notices will stand stayed. Original petition is disposed of as above. All attempts should be made to serve the order under rule 63(a) or (b) of the Kerala General Sales Tax Rules. If the above modes are not feasible, the order may be sent by registered post. Till fresh orders are passed, the enforcement of exhibits P3 and P4 notices will stand stayed. Original petition is disposed of as above. Order on C.M.P. No. 18377 of 1996 in O.P. No. 10677 of 1996-U dismissed.