Law:

Section:

Section 256 of the Income-tax Act, 1961 [corresponding to section 66 of the Indian Income-tax Act, 1922] - High Court - Reference to - Whether it is not necessary that physically application under section 66(1) and fee therefore should be presented at one and same time - Held, yes - Reference application was filed before a Tribunal-subsequently fee for it was deposited in treasury within sixty days - However challan sent by registered post was received after expiry of limitation period of 60 days - Whether since both reference application was made and fee there for was paid within period of limitation, said application could not be rejected - Held, yes Words and phrases : 'accompanied' as occurring in section 250 of the Income tax Act, 1961 [corresponding to section 66 of the Indian Income-tax Act, 1922] FACTS The petitioner received a notice of the decision of an appeal by the Tribunal on 24-10-1950. Limitation period of 60 days for applying for a reference was to be expired on 23-12-1950. On 22-12-1950 the petitioner sent his application under section 66(1) to the Tribunal by registered post, which was received by the Tribunal on 23-12-1950. Since 22-12-1950 was declared as public holiday by the Government, petitioner could not deposit the fee on that date, which was deposited by him in the treasury on 23-12-1950. The challan was sent by post and the same was received by the Tribunal on 28-12-1950. The Tribunal held that the application was barred by time and dismissed it. On an application under section 66(3) HELD The application under section 66(1) is to be made within 60 days, and application is to be accompanied by a fee of Rs. 100. Since the fee has to accompany the application it is obvious that the fee must also be paid within the period of 60 days. 'Accompany' means to 'go with' or 'attend as a companion or associate' or to 'go along with'. So long as the application is made within the period of 60 days and so long as the fee is also paid within 60 days, it can be said that the application was made within 60 days accompanied by a fee of Rs. 100, and in that case it is not necessary that physically the application and the fee should be presented at one…

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