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TMI Blog1953 (4) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... dge (Revisions) Sales Tax, U.P., was passed on the 29th of November, 1950. The appli- cant then made an application under Section 11 that certain questions may be referred to this Court for decision. This application was dismissed by the judge (Revisions) Sales Tax, U.P., on the 20th of August, 1951. The office made a report that the application was beyond time and that it should have been filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before us so that both the questions of law which appear from the office report may be beard and decided in the presence of counsel for the parties. No one has appeared on behalf of the State and, after hearing Mr. Mittal, learned counsel for the applicant, we have come to the conclusion that an application under Section 11(2)(b) has to be made within thirty days of the order of the Revising Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act would make the point abundantly clear. In Section 66(1) of the Income-tax Act the applicant has to apply for a reference within sixty days of the date upon which he is served with notice of an order under sub-section (4) of Section 33 to the Appellate Tribunal and if the Tribunal refuses to make a reference then under Sec- tion 66(2) he can apply for a reference within six months "from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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