https://www.taxtmi.com/caselaws?id=22137 Under the Kerala Agricultural Income-tax Act, service of a pre-assessment notice by registered post creates only a rebuttable presumption of due service. That presumption is displaced where the cover is returned with the endorsement "not found," because the notice cannot then be treated as tendered or delivered. The statutory scheme requires personal service in the first instance, substituted service if the person cannot be found, and registered post to the last known residence or business. On that basis, the assessing authority could not rely on mere posting to support a best judgment assessment under section 18(4), and the notice-based assessment and revisional order were illegal. en-us Tue, 18 Sep 1990 00:00:00 +0530 Mon, 07 Dec 2009 14:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22137 Under the Kerala Agricultural Income-tax Act, service of a pre-assessment notice by registered post creates only a rebuttable presumption of due service. That presumption is displaced where the cover is returned with the endorsement "not found," because the notice cannot then be treated as tendered or delivered. The statutory scheme requires personal service in the first instance, substituted service if the person cannot be found, and registered post to the last known residence or business. On that basis, the assessing authority could not rely on mere posting to support a best judgment assessment under section 18(4), and the notice-based assessment and revisional order were illegal. Case-Laws Income Tax Tue, 18 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22137