Refused postal service endorsement creates only a rebuttable presumption, and affidavit evidence can displace it.

An endorsement of "refused" on a registered postal article creates only a rebuttable presumption of service unless the governing statute expressly makes it conclusive. Under the U.P. Sales Tax Act and rules, no such conclusive presumption was shown, so the addressee could displace service with contrary material. On the facts, the assessee's affidavit denying tender and refusal was accepted, while the department produced no evidence to the contrary. The final fact-finding authority's acceptance of that affidavit was upheld, and the factual rebuttal of service did not raise a question of law absent perversity or lack of material.

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Issues: (i) Whether service by registered post with the endorsement "refused" creates a conclusive presumption of service or only a rebuttable presumption. (ii) Whether, on the facts, the presumption of service stood rebutted.

Issue (i): Whether service by registered post with the endorsement "refused" creates a conclusive presumption of service or only a rebuttable presumption.

Analysis: A presumption can be treated as conclusive only when the governing law expressly so provides. No provision in the U.P. Sales Tax Act or the rules framed under it was shown to make the presumption arising from a refused registered postal article conclusive. The endorsement therefore operated only as a presumption of service capable of being displaced by contrary material.

Conclusion: The presumption of service was rebuttable and not conclusive, in favour of the assessee.

Issue (ii): Whether, on the facts, the presumption of service stood rebutted.

Analysis: Whether a presumption is rebutted depends on the evidence and findings recorded by the authority. The assessee filed an affidavit denying tender and refusal of service, and the department produced no evidence or circumstances to discredit it. The revisional authority, as the final fact-finding authority, was entitled to accept that affidavit, and no perversity or absence of material was shown.

Conclusion: The presumption was sufficiently rebutted, and the finding on that aspect did not give rise to any question of law, in favour of the assessee.

Final Conclusion: The reference was answered by holding that refusal endorsement raised only a rebuttable presumption of service and that, on the facts, the assessee had successfully displaced it.

Ratio Decidendi: An endorsement of "refused" on a registered postal article raises only a rebuttable presumption of service unless the statute expressly makes it conclusive, and a factual finding accepting rebuttal evidence is not open to interference as a question of law unless it is perverse or unsupported by material.

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