https://www.taxtmi.com/caselaws?id=27387 Registered post gives rise to a statutory presumption of due service under Section 27 of the General Clauses Act and Section 114 of the Evidence Act, and that presumption is rebuttable only by credible contrary material. A bare denial does not suffice where the notice was properly despatched, some covers were returned with endorsements of refusal, and the addressee had responded to other statutory notices in the assessment proceedings. Refusal to accept a registered notice amounts to constructive knowledge and valid service. On that basis, the demand notices were treated as duly served, the petitioner was regarded as an assessee in default, and the recovery proceedings were upheld. en-us Fri, 23 Dec 1983 00:00:00 +0530 Fri, 12 Feb 2010 14:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27387 Registered post gives rise to a statutory presumption of due service under Section 27 of the General Clauses Act and Section 114 of the Evidence Act, and that presumption is rebuttable only by credible contrary material. A bare denial does not suffice where the notice was properly despatched, some covers were returned with endorsements of refusal, and the addressee had responded to other statutory notices in the assessment proceedings. Refusal to accept a registered notice amounts to constructive knowledge and valid service. On that basis, the demand notices were treated as duly served, the petitioner was regarded as an assessee in default, and the recovery proceedings were upheld. Case-Laws Income Tax Fri, 23 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27387