1968 (3) TMI 94

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....r hearing. The petitioner filed appeals against the assessment orders on 19th October, 1966, and the appeals were dismissed as barred by limitation by the Assistant Commissioner (Judicial), Sales Tax, by an order dated 25th July, 1967. The petitioner prays for certiorari. It appears that copies of the assessment orders were sent by post under registered cover by the Sales Tax Officer. They were delivered to one R.M. Saxena. The petitioner says that R.M. Saxena is merely a relation of the managing partner but is neither a member of the staff nor has anything to do with the business of the petitioner. He alleges that R.M. Saxena did not hand over the registered envelope and the petitioner came to know of the assessment orders only on 13th ....

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....ion. Section 27 reads: "Meaning of service by post.-Where any Uttar Pradesh Act authorizes or requires any document to be served by post, whether the expression 'serve' or either of the expressions 'give' or 'send' or any other expression is used, then, unless a different intention appears, the service shall be deemed to be effected by properly addressing, pre-paying and posting by registered post, a letter containing the document and, unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary course of post." The copies of the orders were sent under a registered envelope addressed to the petitioner. That is not denied. Admittedly, the registered envelope was delivered to R.....

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....t the agent of the master authorized to take delivery on his, the master's, behalf." The Judicial Committee further pointed out that in Gresham House Estate Co. v. Rossa Grande Gold Mining Co.[1870] W.N. 119. , the Court had held that,   "............ if a letter properly directed, containing a notice to quit, is proved to have been put into the post office, it is presumed that the letter reached its destination at the proper time according to the regular course of business of the post office, and was received by the person to whom it was addressed. That presumption would appear to their Lordships to apply with still greater force to letters which the sender has taken the precaution to register, and is not rebutted but strengthen....