(3)If, on an application made under sub-section (1) the Appellate Tribunal.-(a)refuses to state a case on the ground that no question of law arises; or(b)rejects it on the ground that it is time barred;the applicant may, within [ninety days] [ Substituted by Act 46 of 1964, Section 26, for " three months" (w.e.f. 1.4.1965).] from the date on which he is served with a notice of refusal or rejection, as the case may be, apply to the High Court, and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case to the High Court, and on receipt of such requisition the Appellate Tribunal shall state the case:Provided that, if in any case where the Appellate Tribunal has been required by an assessee to state a case the Appellate Tribunal refuses to do so on the ground that no question of law arises, the assessee may, within thirty days from the date on which he receives notice of refusal to state the case, withdraw his application, and if he does so, the fee paid by him under sub-section (1) shall be refunded to him.[(3-A) If, on an application made under this section the Appellate Tribunal is of the opinion that, on account of a conflict in the decisions of the High Courts in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it through its President direct to the Supreme Court.] [ Inserted by Act 46 of 1964, Section 26 (w.e.f. 1.4.1965).]
