1. These Original Petitions are by the Commissioner of Agricultural Income-tax, Kerala, under sub-section (4) of S.60 of the Agricultural Income-tax Act 1950 (Act 22 of 1950)- hereinafter referred to as the Act-for the issue of a direction to the Appellate Tribunal of Agricultural Income-tax, Kozhikode to treat the applications submitted by him under sub-section (1) of S.60 of the Act, to the Appellate Tribunal, as made within time and for a further direction to the Appellate Tribunal to dispose of the said applications under S.60 (1) on merits and in accordance with law. In all these cases, the Commissioner of Agricultural income-tax submitted applications to the Appellate Tribunal, under sub-section (1) of S.60 of the Act requiring the Tribunal to draw up a statement of the case and refer certain questions of law said to be arising out of the order of the Tribunal, to the High Court. Sub-section (1) of S.60 of the Act requires an application for reference to be submitted to the Tribunal within sixty days of the date upon which a copy of the order of the Tribunal is served on the applicant. The Jast day for presenting the reference application before the Tribunal in al