https://www.taxtmi.com/caselaws?id=777205 When a Section 138(b) notice is sent by registered post to the accused's correct address, including the address reflected in an Aadhaar card, statutory presumptions of due service arise under Section 27 of the General Clauses Act and Section 114 of the Evidence Act. The returned endorsement "left address" did not by itself displace that presumption, and the complaint was not required to separately plead that the accused evaded service or that deemed service was specifically averred. The Bombay HC held that the notice requirement was satisfied and rejected the revisional court's contrary view. en-us Tue, 29 Jul 2025 00:00:00 +0530 Wed, 27 Aug 2025 08:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777205 When a Section 138(b) notice is sent by registered post to the accused's correct address, including the address reflected in an Aadhaar card, statutory presumptions of due service arise under Section 27 of the General Clauses Act and Section 114 of the Evidence Act. The returned endorsement "left address" did not by itself displace that presumption, and the complaint was not required to separately plead that the accused evaded service or that deemed service was specifically averred. The Bombay HC held that the notice requirement was satisfied and rejected the revisional court's contrary view. Case-Laws Indian Laws Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777205