M. C. DESAI, C. J.

( 1 ) THE Judge (Revisions), Sales Tax, U. P. , has at the instance of an assessee referred to this court for its opinion the following two questions:

(1) Whether in the circumstances of the case, the defect about the failure of the applicants to deposit the admitted amount of tax as required by the second (sic) proviso to Section 9 was cured by the provisions of Rule 67 (2) ?

(2) (If the answer to the first question is in the affirmative) whether the service of the notice of the hearing of the assessment case was validly made on the applicants ?

( 2 ) THE circumstances as stated in the statement of the case are as follows. An assessment order was passed ex parte under Sectiontion 7 (3) of the Sales Tax Act and it was served upon the assessee on 24th September, 1953. Admittedly the assessee had a right of appeal against it and admittedly the last day on which he could file an appeal was 24th October, 1953. It actually filed an appeal on 12th October, 1953, with a challan for payment of Rs. 442-10-9. It had admitted its liability for payment of the tax of Rs. 510-1-3 and thus it did not pay Rs. 67-6-6 out of the admitted tax. The office report on the memorandum of a

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