"It really comes down to a matter of whether we believe the applicant or not and we have accordingly looked at each and every letter from the Post Office and considered every submission made by Mr Monk and considered in detail the evidence given by the applicant on oath. That evidence was given clearly and concisely given and without hesitation and he has withstood careful and thrusting cross-examination. There is no doubt in our minds that he is telling the truth. Over very many years we have had to judge who we believe and whose evidence we prefer. It is not a pleasant task but it is a task that we have to do and we grasp the nettle on very regular occasions. It is remembered not only have we seen the applicant but we have heard him give his evidence and been able to judge his demeanour and we have weighed up all the evidence both verbal and documentary. We have come to the unanimous conclusion that we accept the applicant's evidence that this letter was posted by him at pm on the 28 December, and that in the normal course of post one would have expected it to have been received at Central Office on or before the1 January 1992 . By that finding we also have to accept that this is one of those (albeit very rare) cases where this letter has for some reason not received a date stamp until 2 January even though it was posted on the afternoon of 28 December. In every organisation small or large accidents and errors occur and this was one of them.
"it was not reasonably practicable for the applicant to have presented it within time and we extend that time to midnight on the 2 January and it being received on that day we accept jurisdiction."