1. This is a reference under S.44(1) of the Madhya Pradesh General Sales Tax Act , 1958, by the Sales Tax Tribunal (Board of Revenue) at the instance of the Commissioner of Sales Tax, Madhya Pradesh. The questions, which have been referred for decision, are -
"1. Whether an appeal against the order of the Commissioner of Sales Tax passed in revision u/S. 22(5) of the C.P. and Berar Sales Tax Act, 1947, as extended to Vindhya Pradesh lies to the Board ?
(2) Whether the present appeal was an appeal u/S.39(3) of the M.P. General Sales Tax Act and was within time ?
(3) Whether the declarations which were not on form No. IX under the C.P. and Berar Sales Tax Act, 1947, as extended to Vindhya Pradesh, and in which the words 'use in the manufacture' were not scored out could be accepted as correct declarations if the purchasing dealers certified the purpose of resale subsequently ?"

2. The assessee, M/s. Caltex (India) Ltd., is a dealer in petrol and other petroleum products carrying on business at various places in India including Satna, which was in the material assessment year, namely, 1957-58, a part of the former Vindhya Pradesh State. During the assessment year, which was governed by