https://www.taxtmi.com/caselaws?id=49591 Whether cheques posted by the Government to the assessee constituted receipt in the taxable territory turned on implied agency: the contractual term permitting payment by cheque, the parties' locations and usual commercial practice made transmission by post reasonably intended and invited, so the post office became the assessee's agent for receipt. Applying the principle that posting operates as delivery only where there is an express or implied request, the court held the cheques were received within the taxable territory and therefore taxable under the relevant income tax provision; appeals dismissed. en-us Tue, 12 May 1959 00:00:00 +0530 Thu, 04 Sep 2014 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49591 Whether cheques posted by the Government to the assessee constituted receipt in the taxable territory turned on implied agency: the contractual term permitting payment by cheque, the parties' locations and usual commercial practice made transmission by post reasonably intended and invited, so the post office became the assessee's agent for receipt. Applying the principle that posting operates as delivery only where there is an express or implied request, the court held the cheques were received within the taxable territory and therefore taxable under the relevant income tax provision; appeals dismissed. Case-Laws Income Tax Tue, 12 May 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49591