CHAGLA, C. J. :- The question that arises in this Reference is whether a certain order passed by the Appellate Assistant Commissioner was an order under S. 30(2) or an order under S. 31. If the order was under S. 31, it was appealable; if it was one under S. 30(2), no appeal could lie under that order. The Tribunal has taken the view that the order was under S. 30(2) and therefore refused to entertain the appeal preferred by the assessee from that order, and the question submitted to us by the Tribunal in substance raises this question.

2. Now, a few facts might be stated. The assessment order was passed on 30-4-1949, and the notice of demand was served upon the assessee on 13-2-1950. The last day for preferring the appeal to the Appellate Assistant Commissioner was 16-3-1950. For certain reasons which it is not necessary to go into at the present stage, the assessee did not post the memo of appeal from Ahmednagar where he was living up to 16-3-1950, and the petition for appeal reached the Appellate Assistant Commissioner in Poona to whom it was posted on 18-3-1950. Therefore, when the petition for appeal reached him it was clearly out of time by two days. On 5-5-1950, a -