https://www.taxtmi.com/caselaws?id=309401 Deemed service of the statutory notice under Section 27 of the General Clauses Act was applied because the notice was sent to the correct address and the postal cover showed continued absence and return to sender. The Court treated the first postal intimation, or at the latest the return of the notice, as sufficient to start the Section 138 limitation period, and held that the postal waiting period did not defer accrual of cause of action. The complaint was therefore filed beyond time and was held barred by limitation, with the acquittal upheld. en-us Wed, 04 Jun 2014 00:00:00 +0530 Wed, 30 Aug 2023 23:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309401 Deemed service of the statutory notice under Section 27 of the General Clauses Act was applied because the notice was sent to the correct address and the postal cover showed continued absence and return to sender. The Court treated the first postal intimation, or at the latest the return of the notice, as sufficient to start the Section 138 limitation period, and held that the postal waiting period did not defer accrual of cause of action. The complaint was therefore filed beyond time and was held barred by limitation, with the acquittal upheld. Case-Laws Indian Laws Wed, 04 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309401