( 1 ) THIS is an application under section 11 (2) (b) of the U. P. Sales Tax Act (No. XV of 1048 ). The order of the Judge (Revisions) Sales Tax, U. P. was passed on 29-11-1950. The applicant then made an application under Section 11 that certain questions may be referred to this Court for decision. This application was dismissed by the Judge (Revisions) Sales Tax, U. P. on 20-8-1951. The office made a report that the application was beyond time and that it should have been filed by 19-9-1951. This office report was made on two grounds: firstly, that there was no provision in the U. P. Sales Tax Act for exclusion of the time taken in obtaining copies of the relevant orders and, secondly, that the application should have been filed within thirty days of the order of the Revising Authority refusing to refer a case to this Court and not within thirty days from the date of the service of the notice of such order. The applicant had claimed that the notice of the order was served on the applicant on 14-9-1951. Though the applicant contended that his application was not barred by limitation, to be on the safe side, he filed an application under Section 5 of the Limitation Act