https://www.taxtmi.com/caselaws?id=287868 Where a statutory deeming of notice depended on publication in a manner chosen by the issuing authority, the prosecution had to prove that the authority selected that mode and that publication was made accordingly. Publication only in the Bombay Government Gazette, without evidence of the authority's decision on the manner of publication, was insufficient. Section 114 of the Indian Evidence Act, 1872 did not justify presuming that this essential act had been done. The burden remained on the prosecution, and the conviction based on presumed knowledge of the notification could not be sustained. en-us Thu, 10 Aug 1944 00:00:00 +0630 Wed, 06 May 2020 15:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287868 Where a statutory deeming of notice depended on publication in a manner chosen by the issuing authority, the prosecution had to prove that the authority selected that mode and that publication was made accordingly. Publication only in the Bombay Government Gazette, without evidence of the authority's decision on the manner of publication, was insufficient. Section 114 of the Indian Evidence Act, 1872 did not justify presuming that this essential act had been done. The burden remained on the prosecution, and the conviction based on presumed knowledge of the notification could not be sustained. Case-Laws Indian Laws Thu, 10 Aug 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=287868