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TMI Blog2010 (5) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... hat: - that it can safely be said that sending the order at correct address by registered post is a sufficient compliance of Section 37C of the 1944 Act. It is for the assessee to rebut the presumption of service by cogent evidence that in fact order was never served upon him. In the present matter, assessee failed to discharge his burden and sending the order by registered post at the correct address is sufficient compliance. – decided in favor of revenue - 14658 of 2009 (O&M) - - - Dated:- 19-5-2010 - Coram:- Hon'ble Mr. Justice Adarsh Kumar Goel Hon'ble Mr. Justice Alok Singh Present: Mr. Gurpreet Singh, Advocate for the petitioner. Mr. D.S. Patwalia, Advocate for the respondent. Alok Singh, J. 1. By way of present wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically served. Question then arose as to whether as per Section 37C of the Act, order is to be physically served or sending the order through registered post at the correct address of the assessee is sufficient compliance. Reference was made to the Larger Bench of the Tribunal. Larger Bench of the Tribunal vide impugned order dated 28.8.2006 replied the reference on the ground that despatch of adjudication order by speed post/registered post would not amount to a valid service in the absence of proof of actual delivery of speed post. Order of the Appellate Tribunal is under challenge before us in the writ petition. 3. We have heard learned counsel for the parties and perused the record. 4. Learned counsel for the petitioner argued that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mons or notice is tendered or delivered by post or a copy thereof is affixed in the manner provided in sub-section (1)." 6. From the perusal of sub-section (2) of Section 37C of the 1944 Act, we have no hesitation to hold that the envelop containing the order was despatched under Registered A.D. Post on the correct address. Therefore, it shall be deemed to have been served on the date on which the letter is tendered or delivered by post or a copy thereof is affixed in the manner provided under sub-section (1) by affixing the same to some conspicuous part of the factory or warehouse or other place of business. In the present case, the assessee has not alleged even a single word that the envelop containing the order was not having the corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... post.-Where any Central Act or Regulation made after the commencement of this Act authorises or requires any document to be served by post, whether the expression 'serve' or either of a 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, preparing 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." 14. No doubt Section 138 of the Act does not require that the notice should be given only by "post". Nonetheless the principle incorporated in Section 27 (quoted above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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