AGARWALA, J. - (1.) THESE are three applications under S. 66(3), Indian Income-tax Act.
(2.) THE petitioner in all these three cases received notice of a decision of an appeal by the Income-tax Appellate Tribunal on 24-10-1950. He could apply for a reference to be made to this Court under S. 66(1) of the Act within sixty days of the receipt of such notice. This period of sixty days expired on 23-12-1950. On 22-12-1950 the petitioner sent from Beawar in Ajmer State his application under S. 60(1) to the Appellate Income-tax Tribunal at Delhi by registered post. The application was received by the Tribunal on 23-12-1950, that is, within time.
(3.) ON 22-12-1950, he also wanted to deposit the fee of Rs. 100/- which has to accompany the application under S. 66(1). By an extraordinary notification that day was declared to be a public holiday on account, of the Beawar at festival so far as Government offices and treasuries were concerned. He could not, therefore, deposit the amount in the treasury and send the challan with the application on that date. He deposited the fee of Rs. 100/- in the treasury at Beawar on 23-12-1950, that is, within limitation and sent the challan that very day by registered post. The 24th and 25th of December being holidays, the challan was received by the Appellate Income-tax Tribunal on the 26th December, three days beyond time. The Tribunal held that the application was barred by Lime and dismissed it by an order dated 12-4-1951.;