DWIVEDI, J. - (1.) THESE four references have been made by the Judge (Revisions) under section 11(1) of the Sales Tax Act. Two common questions have been referred to the court. "(1) Whether in view of the facts and circumstances discussed in my judgment dated 7th March, 1970, the memoranda of appeals presented by the applicant to the post office on the last day of limitation were not time-barred ? (2) In view of the facts and circumstances mentioned in my judgment dated 7th March, 1970, the ground that the applicant was misled by the judgment dated 16th July, 1965, in Revision No. 4106 of 1959, M/s. Motilal Babu Lal, Bindki, Fatehpur, was sufficient to condone the delay in filing of appeals under section 5 of the Limitation Act."
(2.) THE material facts of the case are these : The assessee was assessed to sales tax for four assessment years. It appears that it did not pay the tax within the prescribed time. Accordingly a penalty order was passed. The penalty order was passed on 17th September, 1968. A copy of the order was served on the assessee on 5th October, 1968. Limitation for filing an appeal from the order is thirty days from the date of receipt of the order. So he could file an appeal on or before 4th November, 1968. On 4th November, 1968, he presented the appeals to the post office. The appeals were sought to be sent by registered post. The appeals were received by the office of the appellate authority on 6th November, 1968, that is to say, two days after the expiry of the prescribed period of limitation. The assessee made an application for condoning delay under section 5, Limitation Act. The application was rejected. The appeals were accordingly dismissed as time-barred. Four revisions were filed against the appellate order. The Judge (Revisions) dismissed the revisions. He agreed with the view taken by the appellate authority. Hence these references. Section 9 of the Sales Tax Act provides for an appeal against an order of penalty to such authority as may be prescribed. Section 24(1) enables the State Government to make rules to carry out the purposes of the Act. In exercise of that power the State Government has enacted rule 67. Rule 67 consists of four clauses. The first clause is the only material provision. It reads : "The memorandum of appeal shall be presented by the appellant or his lawyer or duly authorised agent to the Assistant Commissioner (Judicial) or may be sent by registered post addressed to the Assistant Commissioner (Judicial)." The marginal note of the rule is "Appeal how to be presented."
(3.) FACTS are not disputed. The only question is whether the memoranda of appeals given by the assessee to the post office on 4th November, 1968, which was the last day of limitation were presented to the Assistant Commissioner (Judicial) within the prescribed period of limitation. The answer to the question depends upon the meaning of the word "sent" in clause (1) of rule 67. Having regard to several considerations it appears to us that the word "sent" should be construed as "presented". If the word "sent" means really "presented" as we think, then there is little doubt that the memoranda of appeals given by the assessee to the post office on 4th November, 1968, were presented to the appellate authority within time.;