Section 55(3) in The Chhattisgarh Value Added Tax Act, 2005
(3)If upon the receipt of an application under clause (b) of sub-section (2) the High Court is satisfied that the refusal was not justified, it may require the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] to state case and refer it, and on receipt of such requisition, the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] shall act accordingly.
