Limitation for appeal: registered post treated as valid filing, so the appeal was not time-barred.

The appeal limitation issue turned on whether filing by registered post counted as valid presentation and whether holidays extended the last date. The assessment order was received on 16 December 1976, the prescribed period expired on 17 March 1976, and 17 March and 18 March were holidays. As the appeal petition had been sent by registered post on 13 March 1976, that posting was treated as a valid mode of filing and the date of posting was accepted as the date of presentation. The first appeal was therefore not barred by limitation, and the rejection on that ground could not stand.

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Issues: Whether the first appeal was barred by limitation.

Analysis: The copy of the assessment order was received on 16 December 1976. The prescribed period expired on 17 March 1976, but 17 March 1976 and 18 March 1976 were holidays. The appeal petition was received in the office on 18 March 1976. It was also sent by registered post on 13 March 1976, and presentation by registered post was treated as a valid mode of filing, so the date of posting was accepted as the date of presentation.

Conclusion: The first appeal was not barred by limitation and the rejection on that ground could not stand.

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