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Issues: Whether a notice returned with the endorsement "unclaimed" is to be treated as deemed service on the addressee.
Analysis: A notice sent to the correct address and returned unclaimed attracts the statutory presumption of service. The presumption arising from postal delivery under Section 27 of the General Clauses Act, 1897 and the evidentiary presumption under Section 114 of the Indian Evidence Act, 1872 operate unless the contrary is proved. The distinction drawn in the office report between "refusal" and "unclaimed" was held to be incorrect, since both indicate service at the proper address for the purpose of deeming service.
Conclusion: Notice returned as unclaimed was held to be deemed served and treated as proper service.
Ratio Decidendi: A notice sent to the correct address and returned unclaimed gives rise to a rebuttable presumption of due service, unless the contrary is proved.