1. This is a reference by the Appellate Tribunal under section 66 (1) of the Income-tax Act for determination of the following questions :

"(i) Where a property addressed registered letter, postage prepaid, is returned by the post office with an endorsement by a postman Inkariwala hai (in the category of refusal), does a presumption arise of due service of the letter on the addressee ? and, following as a corollary,

(ii) If the answer to the above question is in the negative, whether the order of the Tribunal, dismissing the appeal for default, is not liable to be recalled on the ground that it is null, as the appellant had not been given an opportunity of being heard in support of his appeal ?"

2. The facts giving rise to the reference are :

The petitioner, Balbhadhar Mal Kuthiala, preferred an appeal before the Income-tax Appellate Tribunal against an assessment of the year 1945-46. The appeal was submitted by post and it reached the Tribunal on 6th June, 1949. The appeal was fixed for hearing for 6th December, 1949, and a notice thereof was issued to the petitioner at his Simla address, as given in the memorandum of appeal, by registered post pre-paid and acknowledgment