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Income-tax Act (XI of 1922), S. 66 (1)-Appellate Tribunal Rules, 1946, rr. 7, 35, Form R (T), Note-Reference-Application- Limitation-Fees-Whether should be paid within time.   On July 29, 1955, the petitioner sent to the Appellate Tribunal by post an application for reference under section 66 (1) of the Income-tax Act, which was received on August 1, 1955, the date on which the 60 days' period of limitation expired. As July 31, 1955, was a holiday, the petitioner sent the fee of Rs. 100 by telegraphic money order on August 1, 1955. The money order was received by the Tribunal on August 2, 1955, out of time. The Tribunal rejected the application as barred by time.   Held, that the application was barred by time.   Per Barman, J.-In view of the mandatory character of the provisions both the fee and the application for reference under section 66 (1) of the Income-tax Act must reach the Appellate Tribunal before the period of limitation expires. The fee and the application need not accompany each other at the same time.   Nagappa Chettiar v. Commissioner of Income-tax (1954) 26 I T R 741 (Mad.) distinguished.   Bachulal & Company v. Commissioner of Income-tax (1955) 27 I T R 587 ; Chatarbhaj Chogalal v. Commissioner of Income- tax (1956) 30 I T R 22 ; Govinda Chowdhury v. Commissioner of Income-tax (1960) 40 I T R 93 (Orissa) ; Haji Mahboob Bux Ehhan Illahi v. Commissioner of Income-tax (1950) 18 I T R 72 (All.) and Sri Popsing Rice Mill v. Commissioner of Income-tax (1949) 17 I T R 420 ref.   JUDGMENT   BARMAN, J.-This is an assessee's application under section 66 (3) of the Income-tax Act arising out of R. A. No. 377 of 1955-56, challenging the correctness of the Appellate Tribunal's decision dated December 21, 1955, rejecting his application under section 66(1) as having been out of time. The facts shortly stated are these : The assessee petitioner filed an appeal before the Appellate Tribunal bearing I. T. A. No. 2920 of 1954-55 for the assessment year 1953-54 which was partly dismissed on May 23, 1955. On June 2, 1955, the said order of. dismissal was received by the peti tioner. On July 29, 1955, the…