(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.
