Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1982 (5) TMI 184

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -B) of the respondent. 2. Against the order No. 58/76 dated 31-1-1977 of the Chief Enforcement Officer, Emergency Risks Insurance, Bangalore (Exhibit-A) made under the provisions of the Emergency Risks (Goods) Insurance Act, 1971 (hereinafter referred to as the Act), the petitioner lodged an appeal before the respondent. The appeal was sent by the petitioner on 14-3-1977 by Registered Post Ack .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , Karnataka, Bangalore [1978(2) I.L.R. (Karnataka) p. 1645]. 4. As early as on 17-2-1977 the respondent has been served. But, so far the respondent has remained absent and not represented. 5. The allegation of the petitioner is that it received the order copy of the original authority on 12-2-1977 and the appeal was sent by it on 14-3-1977 by post are not denied by the respondent. Even oth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... J. has also held that the date on which payment due to an authority under an enactment is made by a cheque and sent by post should be construed as the date on which the payment is actually made. In my view, the principle enunciated in Indian Process Chemical Laboratory s case, though it was dealing with a case of payment, is equally applicable in deciding whether the appeal had been lodged on the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates