Section 22(1) in Punjab General Sales Tax Act, 1948
(1)Within 60 days from the passing of an order under section 20 or 21 by Tribunal affecting any liability of any dealer to pay tax under this Act, such dealer or the Commissioner may, by application in writing accompanied by a fee of one hundered rupees in case the application is made by a dealer require, the Tribunal to refer to the High Court any question of law arising out of such order.
