https://www.taxtmi.com/caselaws?id=158738 For amendment of a registration certificate under rule 11 of the West Bengal Sales Tax Rules, 1941, the application must actually reach the Commercial Tax Officer before it can be acted upon. A certificate of posting proves dispatch, but not receipt or the contents of the envelope, and surrounding circumstances may rebut any presumption of service under section 114 of the Evidence Act. Where the only proved application was a later reminder received by the authority, retrospective effect could be linked only to that proved filing date, not to an earlier unproven dispatch date. en-us Wed, 12 Jun 1996 00:00:00 +0530 Wed, 06 Nov 2013 14:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158738 For amendment of a registration certificate under rule 11 of the West Bengal Sales Tax Rules, 1941, the application must actually reach the Commercial Tax Officer before it can be acted upon. A certificate of posting proves dispatch, but not receipt or the contents of the envelope, and surrounding circumstances may rebut any presumption of service under section 114 of the Evidence Act. Where the only proved application was a later reminder received by the authority, retrospective effect could be linked only to that proved filing date, not to an earlier unproven dispatch date. Case-Laws VAT and Sales Tax Wed, 12 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158738