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2015 (5) TMI 797 - HC - Income TaxValidity of transfer order - Held that:- From the records produced by the respondent, it appears that a notice dated 13.10.2014 was sent to the petitioner at the address recorded in the official register but came back undelivered with the remarks ‘not known’. It further appears from the postal envelope containing the said notice that a remark is made as ‘addressee moved’. The presumption under Section 27 of the West Bengal General Clauses Act can be raised for due service provided it is correctly addressed, prepaid and dispatched though a postal authorities. It is no doubt that such presumption is rebuttable one and the addressee is to prove before the Court of law that the postal article in fact did not reach to him and not tender by the postal authorities in due course of business. Mere denial does not rebut the presumption. If the stand of the respondent is taken to be true, the responsibility ceases the moment the postal article is despatched by speed post which is correctly addressed and the sufficient stamps required therefor, is paid, the authority losses the control of the said article and it would be presumed that the same has reached to the addressee. This Court can very well raise such presumption unless the materials produced before this Court speaks otherwise. If the order of transfer is passed on 15th November, 2014, there was no occasion to send further notice by jurisdictional Commissioner at Kolkata on 7th January, 2015 and 20th February, 2015. Even if this Court accepts the submission of the respondent authorities that there was no infraction and/or violation of the provisions contained under Section 127 as the notice was dispatched and/or sent to the addressee/ petitioner but the fact remains that the postal articles returned with the postal remarks ‘not known’ and subsequent letters issued on 7th January, 2015 and 20th February, 2015 gives an adverse indication as there was no reflection of the order of transfer therein. This Court, therefore, finds that a prima facie case has been made out which must be decided after the exchange of affidavits. The respondents are directed to file affidavit-in-opposition within a period of six weeks from date; reply, if any, be filed within one week thereafter.Let this matter appear after seven weeks as “For Orders” in the supplementary list.
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