(Judgment of the Court was delivered by the Honourable the Chief Justice).

The Income Tax Appellate Tribunal, Calcutta, has referred to this court under Section 66 (1) of the Income Tax Act the Following questions :-

" (1) Whether the appeal is liable to be rejected as barred by limitation in the circumstances of the case.

(2) Whether the assessee is entitled t a refund of the deposit of Rs. 100 when the appeal is rejected not on the merits but on the ground of limitation."

The reference discloses a surprising situation, but fortunately it is not likely to arise again. The assessee desired to appeal to the Tribunal against an order of the Appellate Assistant Commissioner, dated the 24the November, 1940. When this order was passed the Income Tax Appellate Tribunal had been constituted, but the assessee did not know, and had not the means of knowing, that the office of the Tribunal was to be opened in New Delhi. Section 33 of the Act, as now amended requires, that an appeal to the Appellate Tribunal shall be presented within sixty days from the date on which the appellant was served with the notice of the order. No rules had been framed regulating the procedure to be followed and