Limitation for appeal filing runs from presentation before the authority, not from the date of posting by registered post.

For limitation under the M.P. General Sales Tax Act, filing an appeal is complete only on presentation or receipt before the appellate authority, not on dispatch by registered post. The Court followed the earlier view that a memorandum posted within time but received after expiry does not satisfy the limitation requirement, and the date of posting is immaterial. It also held that sufficient cause for condonation of delay could not be read into a reference framed on a different question. The Tribunal was therefore justified in treating the second appeal as barred by limitation.

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Issues: Whether, for the purpose of limitation in filing the appeal, the relevant date was the date on which the memorandum of appeal was presented before the appellate authority or the date on which it was posted by registered post.

Analysis: The limitation under section 38(4) of the M.P. General Sales Tax Act, 1958 ran from the date of communication of the assessment order. The Tribunal had relied on the earlier decision on the same point, which had held that where a revision or appeal sent by registered post reached the authority after the prescribed period, the date of posting was immaterial. The Court also held that the suggested issue of sufficient cause for condonation of delay was not covered by the specific question referred, and could not be treated as implied in the reference.

Conclusion: The relevant date is the date of presentation and not the date of posting. The Tribunal was justified in dismissing the second appeal as barred by limitation.

Final Conclusion: The reference was answered in favour of the revenue by holding that dispatch of the appeal by registered post did not satisfy the requirement of filing within limitation if the appeal reached the authority after time.

Ratio Decidendi: For computing limitation under the Act, filing is complete only upon presentation or receipt before the appellate authority, and mere posting of the memorandum within time does not amount to timely filing.

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