(1)Within sixty days from the date of receipt of the copy of an order of the Tribunal under Sub-section (3) of Section 15 affecting any liability of any stockist to pay tax, penalty or interest under this Act, such stockist or, as the case may, the State Government may, by application in writing accompanied, when the applicant is other than the State Government, with a fee of one hundred rupees require the Tribunal to refer to the High Court any question of law arising out of such order.
