https://www.scconline.com/blog/post/2019/12/17/bom-hc-the-day-on-which-accused-refused-to-accept-the-demand-notice-is-to-be-excluded-while-counting-the-15-days-period-contemplated-under-s-138c-ni-act/
Bom HC | The day on which accused refused to accept the demand notice is to be excluded while counting the 15 days period contemplated under S. 138(c) NI Act