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TMI Blog1956 (4) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... 50, he also wanted to deposit the fee of ₹ 100 which has to accompany the application under section 66 (1). By an extraordinary notification that day was declared to be a public holiday on account of the Barawafat festival so far as Government office and treasuries were concerned. He could not, therefore, deposit the amount in the treasury and send the challan with the application on that date. He deposited the fee of ₹ 100 in the treasury at Beawar on the 23rd December, 1950, that is, within limitation and sent the challan that very day by registered post. The 24th and 25th of December being holidays the challan was received by the Income Tax Appellate Tribunal on the 26th December, three days beyond time. The Tribunal held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication is made 10 days before the expiry of the 60 days and the fee is paid 5 days before the expiry of the period and it is stated that the fee is in respect of made on the date on which the fee was paid, because only then it is a completed application. The intention of the law therefore cannot be that, although the application was made and the fee was paid within 60 days and the fee was in respect of the application and was to go with it, yet because they were not presented at one and the same time in company with each other, the application is defective. Therefore the requirements of this section would be taken to have been complied with if the application was made and the fee was paid to the proper person within the period of 60 days. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be sent along with the application to the Tribunal. In the present case the amount was duly paid in the treasury at Beawar within the period of limitation. We think that the substance of section 66 (1) being that the application should be made and duly complied with in the present case. The mere fact that the challan was received by the Income Tax Appellate Tribunal after the period of limitation is immaterial when the money was actually paid in the treasury within the period of limitation and the challan was also despatched within that period. We respectfully agree with the following observations of the Madras High Court made by them in Nagappa Chettiar v. Commissioner of Income Tax : "The words accompanied by a fee of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of limitation and it was held that was no sufficient compliance with the terms of the statute. The same remarks apply to this case as were noted with reference to Lala Ganesh Prasads case In Sri Popsing Rice Mill v. Commissioner of Income Tax, Bihar and Orissa, the application was sent by registered post within the time of limitation but was received by the Registrar or other authorised officer of the Appellate Tribunal after the period of limitation. It was held that the posting of the letter within the period of limitation fulfilled the requirements of the law. This appears to run counter to the opinion of this Court expressed in the first two cases mentioned above. This case was considered by a Full Bench of the same Court reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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