The Additional Revising Authority, Varanasi, has referred the following two questions for our opinion :

" (a) Whether, on the facts and circumstances of the case, the learned Additional Judge (Revisions) was justified in considering the service of assessment order on an employee, who had actually no authority, as proper service ?

(b) Whether, under the facts and circumstances of the case, the learned Additional Judge (Revisions) was justified in dismissing the revision on the point that no application for condonation of delay had been moved, nor any medical certificate regarding the illness of Sri Mahavir Prasad had been produced ?"

In the assessment year 1963-64, the dealer carried on business in bhang. No regular accounts had been maintained by him and in the assessment proceedings, the dealer pleaded that he had a turnover below the taxable limit and, as such, no tax should be imposed on him. This contention was rejected and a best judgment assessment made, and the turnover fixed at Rs. 22,500. An appeal was filed against this order. The appeal was dismissed as time-barred. Thereafter, a revision was filed by the dealer.

It appears that the appeal was filed by the