Section 16(1) in The West Bengal Luxury Tax Act, 1994
(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.
