Tax court dismissed late tax declaration penalty as post box delivery within business hours constituted valid submission.

The Administrative Court dismissed the tax authority's one percent surcharge imposed on a late tax declaration. The taxpayer submitted the declaration to a public mailbox at approximately 16:00 on January 31, 1984, while the post office was open, with the envelope bearing a postmark from February 1, 1984. The court ruled that delivery to a mailbox during business hours constitutes valid submission, thereby negating the lateness penalty under the Tax Act.