Postal dispatch completes timely filing where the scheme allows posting and does not require actual receipt by the deadline.

A declaration under the Kar Vivad Samadhan Scheme was held to be made within time when it was duly signed and properly posted before the last date, because the Scheme did not require actual receipt by the Designated Authority within the prescribed period. Section 27 of the General Clauses Act applied to treat posting as completion of sending where a document is authorised or required to be sent by post and no contrary indication exists. Receipt after the deadline therefore did not invalidate the declaration, and the rejection was unsustainable.

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Issues: Whether a declaration under Section 88 of the Kar Vivad Samadhan Scheme, 1998 is made within time when it is signed and properly posted before the last date, or only when it is actually received by the Designated Authority.

Analysis: The Scheme did not prohibit dispatch of the declaration by post, nor did it require actual receipt or application of mind by the Designated Authority within the prescribed period. Section 27 of the General Clauses Act, 1897 supports the principle that where a law authorises or requires sending a document by post, the sending is complete when the document is properly executed and properly posted. On that construction, receipt by the Designated Authority after the last date did not defeat a declaration that had been duly signed and posted in time.

Conclusion: The declaration was validly made within time on posting, and the rejection by the Designated Authority was unsustainable. The issue is decided in favour of the assessee.

Ratio Decidendi: Where a statute permits or requires a document to be sent by post and contains no contrary indication, the document is treated as sent when it is properly executed and properly posted, not when it is actually received.

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