Section 16 in The West Bengal Luxury Tax Act, 1994
16. Statement of case to the Taxation Tribunal.
(1)Within sixty days from the date of passing by the Tribunal of any order under clause (c) of sub-section (3), or clause (b) of sub-section (4), of section 15 affecting any liability of any stockist to pay luxury tax, penalty or interest under this Act, such stockist, by application in writing accompanied by a fee of one hundred rupees, or the prescribed authority by application in writing, may require the Tribunal to refer to the Taxation Tribunal any question of law arising out of such order.(2)If, for reasons to be recorded in writing, the Tribunal refuses to make such reference, the applicant may, within thirty days of such refusal, either-(a)withdraw his application (and if he does so, the fee paid shall be refunded), or(b)apply to the Taxation Tribunal against such refusal.(3)If, upon the receipt of an application under clause (b) of sub-section (2), the Taxation Tribunal is not satisfied of the correctness of the decision of the Tribunal, it may require the Tribunal to state the case and refer the same to it, and on receipt of such requisition from the Taxation Tribunal, the Tribunal shall state the case and refer the same accordingly.(4)If the Taxation Tribunal is not satisfied that the statements in a case referred to it under this section are sufficient to enable it to determine the question raised thereby, it may refer the case back to the Tribunal to make such additions thereto, or alterations therein, as the Taxation Tribunal may direct in that behalf.(5)The Taxation Tribunal, upon the hearing of any such case, shall decide the question of law raised thereby, and shall deliver its judgement thereon containing the grounds on which such decision is founded, and shall send to the Tribunal a copy of such judgement under the seal of the Taxation Tribunal and the signature of the Registrar, and the Tribunal shall dispose of the case accordingly.(6)Where a reference is made to the Taxation Tribunal under this section, the cost (including the disposal of the fee) shall be in the discretion of the Taxation Tribunal.(7)The payment of the amount, if any, of luxury tax, penalty and interest due in accordance with the order of the Tribunal in respect of which an application has been made under sub-section (1) shall not be stayed pending the disposal of such application or any reference made in consequence thereof, but if such amount is reduced as a result of such reference, the excess luxury tax, penalty or interest paid shall be refunded in accordance with the provisions of section 10.
