( 1 ) THE applicants, Messrs. Gopaldas Sarvadayal were assessed to sales tax and, after having appealed against the assessment to Judge (Appeals), they came in revision before the Judge (Revisions ). The revision application was heard by the learned Judge on 4-6-1951, and the order under Sub-section (3) of Section 10, U. P. Sales Tax Act, on that application was dictated and pronounced in open Court on the same date by the learned Judge (Revisions ). On 6-8-1951. the applicants moved an application under Sub-section (1) of Section 11 of the act, requiring the Revising Authority to refer to the High Court certain questions of law arising out of that order. The application was returned to the applicants on the ground that it was not accompanied by a copy of the order passed under Sub-section (3) of Section 10 of the Act. The copy of that order, required to be sent to the applicants under Rule 70 of the rules framed under the Act, was received by the applicants on 20-8-1951. Thereafter the applicants again sent their application for reference of the questions of law to the Court by post accompanied by a copy of the order that had been sent by them. This application was