Question
As per SAT(Procedure) Rules 2000, a memorandum of appeal
sent by post shall be deemed to have been presented in the registrySolution
Rule 4 of SAT (Procedure) 2000 ·        A memorandum of appeal shall be presented in the Form by any aggrieved person in the registry of the Appellate Tribunal within whose jurisdiction his case falls or shall be sent by registered post addressed to the Registrar . ·        A memorandum of appeal sent by post shall be deemed to have been presented in the registry on the day it was received in the registry .
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