https://www.taxtmi.com/caselaws?id=45277 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. en-us Thu, 12 Aug 1999 00:00:00 +0530 Fri, 09 Jul 2010 15:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45277 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. Case-Laws Central Excise Thu, 12 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45277