Prem Chand Jain, J.

1. This judgment, of ours would dispose of Sales Tax References Nos. 40 and 41 of 1971, which relate to the same firm, that is, Messrs. Pyare Lal Khushwant Rai (hereinafter referred to as the assessee-firm). The references relate to the assessment years 1959-60 and 1960-61. The assessee-firm is an unregistered dealer in firewood. It was held liable to pay sales tax by the Assessing Authority and the order of the Assessing Authority was upheld though with a little modification by the highest revisional authority. An application was made under Section 22(1) of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act) for referring certain questions of law arising out of the order of the Financial Commissioner (Taxation), Punjab, but the same was dismissed as time barred by the Presiding Officer, Sales Tax Tribunal, Punjab. The matter was brought to this court by filing petitions under Section 22(2) of the Act for issuing direction to the Sales Tax Tribunal, Punjab, to refer the question of law, which were allowed by D.K. Mahajan and B.R. Tuli, JJ., on 28th October, 1970. Thereafter the matter again went back to the Presiding Officer, Sale