JAGDISH SAHAI, J. - (1.) THE question referred to this Full Bench by a Division Bench of this court is :- "Whether on the facts and in the circumstances of the case the question whether a revision application under section 10(3) of the U.P. Sales Tax Act was rightly dismissed as barred by limitation can be referred to this court under section 11 of that Act ?"
(2.) M /s. Badri Prasad Ayodhya Prasad were assessed to sales tax. They filed two appeals : one against the exemption order and the other against the assessment order. Their prayer was that they were entitled to get exemption on the turnover of foodgrains of the entire year or at least from 30th July, 1958. They challenged the assessment order on the ground that the tax determined was excessive. The two appeals were disposed of on 30th of April, 1961. M/s. Badri Prasad Ayodhya Prasad filed two revision applications before the Additional Judge (Revisions) on 23rd June, 1964, challenging the appellate orders passed by the appellate authority on 30th April, 1961. The delay in the filing of the revision applications was explained by the aforesaid assessee by saying that they did not receive copies of the appellate order and that they received the certified copies only on 12th June, 1964, after they had applied for the same on 4th of June, 1964.
(3.) THE Additional Judge (Revisions) Sales Tax dismissed both the revision applications as barred by time. Thereafter M/s. Badri Prasad Ayodhya Prasad filed an application before the Additional Judge (Revisions) under section 11(1) of the U.P. Sales Tax Act (hereinafter referred to as the Act) for referring certain questions of law to this court. The Additional Judge (Revisions) dismissed the application following the decision of this court in M/s. Sukhan Lal Amar Nath v. Commissioner, Sales Tax (S.T.R. No. 556 of 1961 decided on 18th February, 1963), holding "that no reference can be made when the revision is dismissed on the ground of limitation." Thereafter M/s. Badri Prasad Ayodhya Prasad filed an application under section 11(4) for calling a statement of case and for the submission of certain questions of law by the Additional Judge (Revisions) to this court for its opinion.;