( 1 ) THESE are two connected revisions arising out of common order. The only question that arises for consideration is whether in the circumstances of the case dismissal of the assessees appeal as barred by time was in accordance with law. It has been found that the assessment order was served on 7th August 1969, and the appeals were filed on 23rd September. The limitation for filing appeal being 30 days it was barred by time by 16 days. The assessee filed an application under Section 5 of the Limitation Act along with medical certificate from a doctor. According to medical certificate the assessee was suffering from low blood pressure and the assessee was not in a position to move from 4-9-69 to 22-9-69. The certificate of the doctor was not disbelieved by appellate and Revising Authority. But it was held by the Additional Judge Revision that there was nothing to prove that the assessee was disabled to attend to his duties. In his opinion the assessee was suffering from low blood pressure and the illness was not such as to disable assessee from attending to his normal duties. The order of the revising authority cannot be maintained. He completely misunderstood the