Certificate of posting
119. This general rule regarding certificates of posting has not been changed under Section 53 of the
Companies Act, although it does provide that if a document is sent by post in the manner specified. "service thereof shall be deemed to be effected". The word "deemed". literally means "thought of" or, in legal parlance "presumed".
120. There is a distinction between "presumption" and "proof". A presumption has been defined as "an inference, affirmative or dis-affirmative of the truth or falsehood of a doubtful fact or proposition drawn by a process of probable reasoning from something proved or taken for granted" (Izhar Ahmad V. Union of India : AIR1962SC1052 ). They are rules of evidence which attempt to assist the judicial mind in the matter of weighing the probative or persuasive force of certain facts proved in relation to other facts presumed or inferred (ibid). Sometimes a discretion is left with the Court either to raise a presumption or not as in Section 114 of the Evidence Act. On other occasions no such discretion is given to the Court so that when a certain set of facts are proved, the Court is bound to raise the prescribed presumption. But that is all. The presumption may be rebutted.
Madhoosoodanan, 2003(6)ALD1(SC), [2003]117CompCas19(SC), (2003)4CompLJ185(SC),
2003(6)SCALE191, (2004)9SCC204, [2003]46SCL695(SC)
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