Section 28(1) in The Assam Agricultural Income-Tax Act, 1939
(1)The assessee or the Commissioner may, within sixty days from the date of service of any order under Section 26, by petition in writing, require the Board to refer to the High Court any question of law arising out of such order of the Board or the Board may make such reference out of its own motion. It shall be accompanied by a fee of one hundred rupees.
