TENDOLKAR, J:

1. This is a petition under Section 34 of the Bombay Bales Tax Act, 1953. A few relevant dates must be given at the outset. On the 28th of October 1952, proceedings under the Bombay Sales Tax Act, 1946, were initiated against the assessee by two notices and there was subsequently an ex parte assessment. On the 17th April 1956, revision application presented by the assessee to the Sales Tax Tribunal was dismissed by the Tribunal; but it is the assessees case that this order of dismissal was received by them only on the 15th of May 1956. On the 11th of August 1956. there was an application to the Tribunal to make a reference to the High Court. This application was dismissed by the Tribunal on the 6th of November 1956. The order of dismissal was received by the assesses on the 3rd to December 1956 and the present application was filed on the 7th of January 1957.

2. In answer to this application, a preliminary point has been raised on behalf of the State of Bombay that the application for reference made to the Tribunal on the 11th of August 1956 was barred by limitation and, therefore, there can be no question of entertaining the present application. It is also u