( 1. ) AT the instance of the Commissioner of Sales Tax, Madhya Pradesh, the Tribunal (Board of Revenue) has referred to this Court under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958, read with Section 23 of the Central Provinces and Berar Sales Tax Act, 1947, the following questions of law :

(i) Whether the revisional jurisdiction vested in the Commissioner of Sales Tax under Section 22-B of the Central Provinces and Berar Sales Tax Act, 1947, extends to orders passed in appeal under Section 22 of that Act ? (ii) Whether an authority prescribed under Section 22 (1) of the Central Provinces and Berar Sales Tax Act, 1947, read with Rule 53 of the rules thereunder, is a person appointed under Section 3 of that Act to assist the Commissioner of Sales Tax ?

( 2. ) THE relevant facts, as disclosed in the statement of the case, are these. On 22nd May, 1954, the Assistant Sales Tax Officer, Raipur, assessed to tax under Section 11 (5) of the Central Provinces and Berar Sales Tax Act, 1947, (hereinafter called the Act), the sales made by the non-applicant during the period nth February, 1948, to 30th May, 1950. The non-applicant filed an appeal under Section 22