Statutory declaration takes effect on receipt, not posting, when timely filing with the designated authority is required.

A statutory declaration under the Kar Vivad Samadhan Scheme was valid only if it reached the designated authority within the prescribed period; mere posting before the cut-off date was insufficient. Section 88 of the Finance (No. 2) Act, 1998 required actual making of the declaration to the authority, and section 3(a) of the Indian Post Office Act, 1898 supported the distinction between dispatch and delivery. The declarant had to ensure timely receipt, so the date of posting alone could not prove compliance. The declaration was therefore time-barred and invalid.

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Issues: Whether a declaration under the Kar Vivad Samadhan Scheme was valid when it was posted before the last date but received by the designated authority after the prescribed cut-off date.

Analysis: Section 88 of the Finance (No. 2) Act, 1998 required the declaration to be made to the designated authority within the prescribed period. Mere posting of the declaration did not satisfy this requirement, because the declaration is made only when it reaches the designated authority. Section 3(a) of the Indian Post Office Act, 1898 supported this distinction by treating a postal article as being in transmission until delivery to the addressee. The Court also held that the declarant had to ensure receipt within time, and that the date of posting alone could not establish compliance.

Conclusion: The declaration was time-barred and invalid, and the challenge failed.

Ratio Decidendi: For a statutory declaration that must be made to the designated authority by a fixed date, compliance is complete only on receipt by that authority, not on mere posting.

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