https://www.taxtmi.com/caselaws?id=153635 Where a statute requires a revision application to be made or presented within a prescribed period and allows filing by registered post without creating a deeming fiction, presentation is complete only on receipt by the revising authority, not on the date of posting. The M.P. General Sales Tax Act and Rule 57 were read as requiring actual presentation within twelve months, with registered post treated only as a mode of transmission. The contrary view that dispatch within time was sufficient was rejected as inconsistent with the statutory language. On that construction, a revision received after expiry of limitation was barred by time. en-us Tue, 23 Jun 1981 00:00:00 +0530 Thu, 25 Jul 2013 18:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153635 Where a statute requires a revision application to be made or presented within a prescribed period and allows filing by registered post without creating a deeming fiction, presentation is complete only on receipt by the revising authority, not on the date of posting. The M.P. General Sales Tax Act and Rule 57 were read as requiring actual presentation within twelve months, with registered post treated only as a mode of transmission. The contrary view that dispatch within time was sufficient was rejected as inconsistent with the statutory language. On that construction, a revision received after expiry of limitation was barred by time. Case-Laws VAT and Sales Tax Tue, 23 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153635