https://www.taxtmi.com/caselaws?id=794753 In prosecutions under Section 138 of the Negotiable Instruments Act, 1881, where the statutory notice is returned as refused or unclaimed, the limitation period for filing the complaint is reckoned from the date the complainant receives the returned postal cover or is informed by the postal authority, not from the date of the postal endorsement. This practical reading of deemed service preserves the 15-day statutory period under proviso (c) and avoids prejudice to the payee. On the stated facts, the notice was received on 19.11.2005 and the complaint filed on 03.01.2006 was within time. en-us Wed, 08 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794753 In prosecutions under Section 138 of the Negotiable Instruments Act, 1881, where the statutory notice is returned as refused or unclaimed, the limitation period for filing the complaint is reckoned from the date the complainant receives the returned postal cover or is informed by the postal authority, not from the date of the postal endorsement. This practical reading of deemed service preserves the 15-day statutory period under proviso (c) and avoids prejudice to the payee. On the stated facts, the notice was received on 19.11.2005 and the complaint filed on 03.01.2006 was within time. Case-Laws Indian Laws Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794753