AJOY NATH RAY, J. ( 1 ) THIS is a writ application challenging an order of rejection by the Designated Authority passed under the KVSS. ( 2 ) THE declaration in this case was made with regard to certain Central Excise Duties which are the subject of a writ petition pending in this Court. ( 3 ) THE writ petitioner is in enjoyment of an interim order. ( 4 ) THE writ petitioner made the declaration on 27-1-1999 signed it and sent it by speed post on the same date. ( 5 ) THE Designated Authority received the declaration on 2-2-1999. ( 6 ) ACCORDING to Section 88 of the KVSS, the declarant is to make a declaration to the Designated Authority. Such declaration was to be made within 31-1-1999 ( 7 ) AS the above point is a pure point of law, I have refused the prayer of the respondents for filing of affidavits as that will merely delay the matters. ( 8 ) THE point of law is whether a declarant makes a declaration under the KVSS to the Designated Authority within 31-1-1999, if the declarant signs it within that date and posts it in a proper manner within that date. ( 9 ) UNDER Section 27 of the General Clauses Act, if a piece of Legislation authorises or requires the sending of a document by post then the sending is to be taken accomplished once the document is properly executed and properly posted. ( 10 ) THERE is nothing in the KVSS which debars the sending of declaration by post. There is nothing in the KVSS either which requires the Designated Authority itself to receive or apply its mind to the declaration within 31-1-1999. ( 11 ) THE authority has, or better had, further time to dispose of the declaration after 31-1-1999. ( 12 ) UNDER these circumstances, the proper construction of Section 88 is not that the declaration is not made to Designated Authority until the Designated Authority itself receives the declaration. Its office might receive the declaration within time; it might receive by peon within time; and on a parity of reasoning, the post office, which is equidistant in law from the declarant and the Designated Authority might receive the declaration in time. ( 13 ) THIS is exactly what was happened in this case. ( 14 ) THE writ application is, therefore, allowed. ( 13 ) THIS is exactly what was happened in this case. ( 14 ) THE writ application is, therefore, allowed. ( 15 ) THE allegations and submissions made in the writ application cannot be taken to be admitted or conceded as I have turned down th prayer for filing any affidavit-in-opposition. The impugned order of the Designated Authority is set aside and cancelled, and is to be treated as substituted by the order that if the writ petitioner pays to the Designated Authority a sum of Rs. 67,548/- within six weeks from date hereof, then the declaration made by the writ petitioner shall be taken as properly made and the condition of the KVSS shall be taken to be properly fulfilled. Upon such payment, the Designated Authority shall issue the requisite certificate within ten weeks from the date hereof. Upon tender of the said sum within the time to the Designated Authority, the said authority is directed by way of a writ of Mandamus to accept the said sum without demur or protest, and act as per this order. ( 16 ) IN case the said sum is not paid within the time as aforesaid, the writ petitioner will stand rejected with costs. ( 17 ) THERE will be a Rule absolute in terms of prayers (a), (b), (c) and (d) of the writ petition although I have not issued any Rule nisi.