Report No. 60
15.14. Recommendation to remove conflict.-
It is obviously desirable that this conflict should be resolved. The presumption under section 114, Evidence Act, should, in our view, continue to be permissible; but, section 27, General Clauses Act, should not apply in case of refusal by the addressee. It is better to leave the court free to draw or not to draw the presumption, where the letter has been refused.
For the above purpose we recommend an amendment of section 27 as follows:-
Revised section 27
27(1). Where any Central Act or Regulation made after the commencement of this Act or any statutory instrument made thereunder authorises 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, and unless the contrary is proved, the service shall be deemed-
(a) to be effected by properly addressing, pre-paying and posting by registered post, a letter containing the document, and
(b) to have been effected at the time at which the letter would be delivered in the ordinary course of post.
(2) "Nothing in sub-section (1) shall apply to a letter, which the addressee has refused to accept but in such cases it shall be open to the Court to draw or not to draw any such presumption as it may think fit to draw under section 114 of the Indian Evidence Act, 1872, having regard to the circumstances of the case."