Section 55(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)If for reasons to be recorded in writing, the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] refuses to make a reference, the applicant may within sixty days from the date of communication of such refusal-(a)withdraw his application and if he does so, the fee paid shall be refunded, or(b)apply to the High Court to require the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] to make a reference.
