(2)If, on an application made under sub-section (1) the Board.-(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 person accountable may, within three months 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 Board require the Board to state the case to the High Court and on receipt of such requisition the Board shall state the case:Provided that if, in any case where it has been required by a person accountable to state a case, the Board refuses to do so on the ground that no question of law arises, such person may within thirty days from the date on which he receives notice of the 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.
