Registered post and presumption of service supported timely exemption application despite an undelivered letter caused by strike.

An exemption application sent by registered post within the prescribed six-month period was held to satisfy the requirement of having been "applied" within time under the U.P. Trade Tax Act, where it was returned undelivered because State Government offices were affected by strike. A correctly addressed registered letter attracted the presumption of service under the Evidence Act and the Post Office Act, and the dealer had done everything possible in the circumstances. The court held that no one can be required to perform an impossible act, so the finding that the application was not made in time was legally unsustainable; the application was treated as timely and the issue was decided for the assessee.

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Issues: Whether an application for exemption sent by registered post within the prescribed period, but returned undelivered because of a strike of State Government employees, satisfied the requirement of having "applied" within time under section 4A(5)(a) of the U.P. Trade Tax Act, 1948.

Analysis: The application was dispatched by registered post within six months from the date of production, and the postal receipt and returned envelope were not disputed. A correctly addressed registered letter carries a presumption of service under section 114 of the Indian Evidence Act, 1872 read with section 27 of the Post Office Act, 1898. The dealer had done all that was possible in the circumstances, and no person can be required to perform an impossible act when the offices were affected by strike. On these facts, the conclusion that the dealer had not "applied" within the statutory time was legally unsustainable.

Conclusion: The application was treated as having been made within the prescribed period, and the question was answered in favour of the assessee and against the Department.

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