Post Office Act (VI of 1898)
S. 3(c): Under section 3(c), the Post Office Act, the
delivery of a postal article at the house or office of the addressee, or to the
addressee or his servant or agent or other person Considered to be authorized
to receive the article according to the usual manner of delivering postal
articles to the addressee, shall be deemed to be delivered to the addressee, So
when the Income Tax Department chooses to send a notice by registered post,
they can rely on the presumption of service at the proper time unless the
presumption is rebutted by positive evidence.
Vs. Commr. I. Tax, E-B, (1955) 7 DLR 587.