DWIVEDI, J. :- These are two references under Section 11(1) of the U.P. Sales Tax Act (hereinafter called the Act). The Judge (Revisions) Sales Tax has made these references. He has formulated a common question of law and has referred the cases for opinion to this Court. The common question of law is this:

"Whether under the circumstances of the case Section 14 of the Limitation Act extended the period for filing of the revisions by the time during which the restoration applications remained pending as being prosecuted bona fide?"

2. Facts giving rise to these references are these: The respondent, M/s. Parson Tools and Plants, Kanpur, carries on business at Kanpur. The Sales Tax Officer assessed sales tax for the assessment years 1958-59 and 1959-60 on the respondent. Two separate orders were made. There were two appeals by the respondent. On the date of the hearing of the appeals the respondent was absent. So the appeals were dismissed in default on May 10, 1963. The appeals were dismissed in default by virtue of Rule 68(5) of the U.P. Sales Tax Rules. Rule 68(5) allowed dismissal of appeals in default. Sub-rule (6) of Rule 68 provided for setting aside the dismissal in def