Malik, CJ. :-This is a reference under S. 66 (1), Income-tax Act. Two questions, which have been referred to us by the Income-tax Appellate Tribunal, Allahabad Bench, are as follows :

"1. Whether, in the circumstances of the case, there was a valid service by post on the appellant as contemplated by S. 63, Income-tax Act?

2. Whether R. 24 of the Appellate Tribunal Rules 1947, was ultra vires in the absence of a corresponding rule entitling it to re-hear the appeal when good cause was shown for default ?"

2. The assessee is a firm carrying on business under the name and style of Messrs. M.X. de Nornha and Sons, Kanpur. The assessee filed an appeal before the Income-tax Appellate Tribunal, Allahabad Bench. A notice was issued by the Tribunal on 19-5-1947, fixing 17-7-1947, for hearing of the appeal. The notice was sent by registered post to the address given by the assessee. The notice was taken to the office of the assessee on 23-5-1947, and it was received by one H.D. Srivastava, a clerk of the firm, who endorsed his acknowledgment under the seal of the assessee, for M.X. de Nornha and Sons, Kanpur. This service was deemed to be sufficient and on the date fixed, i.e., 17-7-19