RAY, C. J.

( 1 ) UNDER Section 66, Income-tax Act, this Court asked the appellate Tribunal to state a case which has since been done. The questions referred to us are :

" (1) Whether the order passed by the Appellate Commissioner, diamissing the assessee's appeal on the ground of its incompetence, according to the proviso to Sub-section (1) of Section 30 of the Act, is one under Section 31 and as such appealable under S. 33 (1) of the act, and (2) Whether such an order passed before expiry of the time either as originally fixed or later extended by competent authority for payment of the tax IB good in law. "

( 2 ) OF the two questions, the second one strictly falls within the scope of the appeal before the Appellate Tribunal in the event of our answer to question no.

(1) being in the affirmative. When the appeal goes back to the Appellate tribunal it will be for them to consider whether the order of extension, if any, granted by the income tax authorities was a valid order and would conduce to the assessee being considered for the purpose of the proviso to Section 80 as one who has not committed any default, or who has not been in arrears in respect of income-tax. We have not been