Hidayatulla, J—This is an application under section 66 (3) of the Income-tax Act, 1922. The applicant had previously made an application to the Income-tax Appellate Tribunal, Bombay, requiring the Appellate Tribunal to refer to the High Court certain questions of law. The Appellate Tribunal (A Bench) dismissed the application as in its opinion the application was barred by time. The present application is made to request the High Court to send the case back to the Appellate Tribunal requiring it to treat the application as one made within the time allowed by sub-section (1) of section 66.

2. The appeal of the applicant was decided on the 28th June 1949, and notice of the order of the Appellate Tribunal under section 33 (4) of the Act was served on the applicant on the 23rd July 1949. Admittedly, the applicant had time till the 21st September 1949 within which to apply to the Appellate Tribunal under section 66 (1) of the Act.

3. The applicant posted his application on the 20th September 1949 at Darwha, and it reached the Registrar, Appellate Tribunal, on the 24th September 1949, i.e., on the sixty-third day. The application was heard on the 18th November 1949 and was dismisse