Questão jurídica principal
Whether the request for judicial review of the penalty order was filed within the statutory time limit.
Decisão extraída
The deadline was missed; the appellant had to expect the collection notice and organize collection within seven days or by a third person.
Fundamentação extraída
The court agreed with the cantonal court that a working commuter must arrange to collect an expected official registered mailing within seven days or ensure third-party collection. The appellant's work situation did not excuse the failure to collect the notice.