Registered-post filing counts as presentation for limitation where the appeal rule permits postal dispatch.

Where a sales tax appeal rule permitted a memorandum of appeal to be sent by registered post, dispatch in that manner on the last day of limitation was treated as valid presentation to the appellate authority. The rule was read as governing the mode of presentation, not the date of actual receipt, and the word "sent" was construed as equivalent to "presented" in that context. Once the appellant duly handed over the memorandum to the post office in the prescribed manner, the statutory requirement was satisfied, and postal delay could not defeat limitation.

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Issues: Whether, for the purpose of limitation, a memorandum of appeal sent by registered post on the last day of limitation under rule 67 of the Sales Tax Act was to be treated as presented to the appellate authority within time.

Analysis: Section 9 of the Sales Tax Act provided for an appeal and section 24(1) empowered the making of rules. Rule 67 authorised presentation of the memorandum of appeal either personally or by registered post. The marginal note, "Appeal how to be presented," supported the view that the rule dealt with the mode of presentation rather than a later date of receipt. The word "sent" in the rule was construed in the context of the rule and its object as equivalent to "presented". Once the memorandum was duly handed over to the post office in the prescribed manner, the appellant had done all that the rule required, and delay in delivery by post could not defeat limitation.

Conclusion: The memorandum of appeal was held to have been presented within limitation when it was duly sent by registered post on the last day of limitation, and the appeals were not time-barred.

Final Conclusion: The references were answered in favour of the assessee by treating postal dispatch under rule 67 as sufficient presentation for limitation purposes.

Ratio Decidendi: Where a statutory rule permits an appeal to be sent by registered post, the act of duly handing over the memorandum to the post office in accordance with that rule constitutes presentation to the appellate authority for limitation purposes.

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