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Under Section 27 of the General Clauses Act, when does service by post of any document required by a Central Act take effect?

Answer & Solution
Correct answer: A.
1. Section 27 provides: 'Where any Central Act or Regulation made after the commencement of this Act authorises or requires any document to be served by post… the service shall be deemed to be effected by **properly addressing, pre-paying 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**.' 2. So service is presumed at the date of ordinary delivery — sender's burden is discharged, and the burden shifts to the addressee to prove non-delivery. 3. The conditions are cumulative: proper addressing + pre-payment + posting by registered post. 4. Options A, C and D demand actual personal acknowledgement, which Section 27 does NOT require. _Source: ICSI CS Executive — Lesson 4, 'Meaning of service by post (Section 27)', p. 112._
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