Section 63(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)Within sixty days of the date on which an assessee is served with a notice of an order under section 37, enhancing an assessment or otherwise prejudicial to him, he may, by application, accompanied by a fee of fifty rupees, require the Commissioner to refer to the High Court any question of law arising out of such order, and the Commissioner shall, within ninety days of the receipt of such application, draw up a statement of the case and refer it with his opinion thereon to the High Court:Provided that if, in the exercise of the powers under sub-section (3), the Appellate Tribunal or the Commissioner, as the case may be, refuses to state the case required by the assessee to state, the assessee 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 shall be refunded.
