Key legal question
Whether the cantonal court correctly held that the appeal against the discontinuance order was filed out of time because service was deemed completed on 20 July 2011.
Extracted holding
The challenge to deemed service failed; the cantonal court was not arbitrary in finding that the notice of collection was duly delivered and that the appeal period expired before 15 August 2011.
Extracted reasoning
For registered mail, a rebuttable presumption applies that the postal notice was properly placed and the registered date correctly recorded. The appellant did not establish concrete indications of postal error or otherwise show arbitrariness in the cantonal court's assessment.