(1)Within ninety days of the date upon which he is served an order under sub-section (3) of section 63, the person accountable may present an application to the Board in the prescribed from, accompanied by a fee of one hundred rupees, requiring the Board to refer to the High Court any question of law arising out of such order, and the Board shall, if in its opinion a question of law arises out o f such order, state the case for the opinion of the High Court:Provided that the Board may admit such an application after the expiry of ninety days if it is satisfied that there was sufficient cause for not presenting it within the said period.(2)If, on an application made under sub-section (1) the Board.-(a)refuses to state a case on the ground that no question of law arises or(b)rejects it on the ground that it is time-barred, the person accountable may, within three months from the date on which he is served with a notice of refusal or rejection, as the case may be apply to the High Court, and the High court may, if it is not satisfied with the correctness of the decision of the Board require the Board to state the case to the High Court and on receipt of such requisition the Board shall state the case:Provided that if, in any case where it has been required by a person accountable to state a case, the Board refuses to do so on the ground that no question of law arises, such person may within thirty days from the date on which he receives notice of the refusal to state the case, withdraw his application and if he does so the fee paid by him under sub-section (1) shall be refunded.(3)Section 5 of the Indian Limitation act, 1908 (IX of 1908) shall apply to an application to the High Court under sub-section (2)(4)If, on an application made under sub-section (1), the Board is of opinion that either on account of the importance of any question of law involved in the case or on account of a conflict in the decisions of different High Courts, in respect of any particular question of law arising therefrom, it is expedient that a case should be stated direct to the Supreme Court, the Board may state the case direct to the Supreme Court.(5)The case shall set forth the facts, the determination of the Board and the questions of law which arise out of the case.(6)If the High Court or the Supreme Court is not satisfied that the case as stated is sufficient to enable it to determine the questions of law raised thereby the court may require the Board to make such additions thereto, or alterations therein, as it may direct in this behalf.(7)The High Court or the Supreme Court upon hearing any such case shall decide the question of law raised therein and in doing so may if it thinks fit, alter the form of the question of law and shall deliver its judgement thereon containing the ground on which such decision is founded and shall send a copy of such judgement under the seal of the Court and the signature of the Registrar, to the Board which shall pass such orders as are necessary to dispose of the case conformably to such.(8)The costs of any reference to the High Court or to he Supreme Court shall be in the discretion of the court;Provided that in case is referred to the Supreme Court under sub-section (4) of this section the party shall pay, if required to do so, the cost only as if reference has been made to a High court and not th supreme Court.(9)Notwithstanding that a reference has been made under this section to the high Court or to the Supreme Court estate duty shall be payable in accordance with the determination made by the Board.(10)For the purposes of this section "High Court" means the High Court to which or to a court subordinate to which, an application for grant of representation has been made, or where no such application has been made, the High Court which would have jurisdiction to entertain such an application:Provided that in the case of Part C States, "High Court" means.-(a)in relation to ajmer and Vindhya pradesh, the high Court at Allahabad,(b)in relation to Bhopal, the High Court at Nagpur,(c)in relation to Bilaspur, Delhi and Himachal pradesh, the High Court of Punjab,(d)in relation to Coorg, the High Court of Mysore,(e)in relation to Kutch the High Court at Bombay,(f)in relation to Manipur and Tripura, the High Court of Assam, and(g)in relation to the Andaman and Nicobar Islands, the High Court at Calcutta.
