Appeal filing date for limitation is the date of presentation, not the later date of mandatory tax deposit.

For limitation purposes, an appeal is treated as filed when the memorandum of appeal is presented, not when the required one-third deposit of tax and penalty is later made. Section 38(3) of the M.P. General Sales Tax Act makes the deposit a condition for admission or entertainment of the appeal, while Rule 58 operates only at the stage of admission or summary rejection and does not change the filing date. Where the memorandum complying with Rule 57 was presented within time, the appeal was filed on the date of presentation.

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Issues: Whether, for purposes of limitation, an appeal is to be treated as filed on the date the memorandum of appeal is presented or only on the date when the required one-third deposit of tax and penalty is actually made.

Analysis: Section 38(3) of the M.P. General Sales Tax Act makes deposit a condition for admission or entertainment of the appeal, not a condition for its filing. The language of the provision shows that the appellate authority considers admission after an appeal has already been presented. Rule 58 of the M.P. General Sales Tax Rules, 1959 also operates at the stage of admission or summary rejection and does not alter the date on which the memorandum of appeal is filed. Since the memorandum of appeal complying with Rule 57 had been presented within time, the appeal was filed on the date of presentation and not on the later date of deposit.

Conclusion: For limitation purposes, the appeal was filed on 8 May 1964 when it was presented, and not on 6 September 1966 when the one-third amount was deposited.

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