( 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 (1) of the Act to the Appellate Assistant Commissioner who, on 22nd November, 1957, set aside the assessment on the ground that it was made beyond time. Thereupon, the Commissioner decided to revise the order under Section 22-B of the Act and issued a notice to the non-applicant in October, 1959. Subsequently, by an order dated 27th November, 1959, the Commissioner set aside the appellate order and directed that a fresh assessment be made on the basis that the non-applicant had to be deemed to be a registered dealer. Being aggrieved by that order, the non-applicant preferred under Section 22-B (3) of the Act an appeal to the Tribunal which, by its order dated 8th August, 1961, allowed that appeal and set aside the Commissioners order on the view that there could be no revision under Section 22-B of the Act of an order passed in appeal under Section 22 (1) of the Act.

( 3. ) THE relevant provisions, which have a bearing on the questions referred to us are sections 3, 22, 22-A and 22-B of the Act which are reproduced:

3. (1) The State Government may appoint any person to be a Commissioner of Sales Tax, and such other persons under any prescribed designations to assist him as it thinks fit. (2) Persons appointed under Sub-section (1) shall, within such areas as the State Government may specify, exercise such powers as may be conferred and perform such duties as may be imposed, by or under this Act. (3) All persons appointed under Sub-section (1) shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code. 22. (1) Any dealer aggrieved by an original order under this Act may, in the prescribed manner, appeal to the prescribed authority against such order and any dealer aggrieved by an order passed in appeal under this Act may appeal to such authority as may be prescribed against the order passed by the first appellate authority : Provided that no first or second appeal against an order of assessment with or without penalty shall be admitted by the appellate authority unless such appeal is accompanied by a satisfactory proof of the payment of the tax, with penalty, if any, in respect of which the appeal has been preferred. (2) Notwithstanding anything contained in the proviso to Sub-section (1), the appellate authority may in its discretion allow time to the dealer to pay the whole or part of the amount of tax or penalty or both and if the amount is paid within such time, the appeal shall be admitted. (3) Every first or second appeal shall be filed within thirty days from the date of the communication of the order against which the appeal is to be filed. (4) Subject to such procedure as may be prescribed and after such further enquiry as it may think fit, the appellate authority, in disposing of any appeal under Sub-sectio