Section 63(3) in The Bengal Agricultural Income-Tax Act, 1944
(3)If on any application being made under sub-section (1) or subsection (2) the Appellate Tribunal or the Commissioner, as the case may be, refuses to state the case on the ground that no question of law arises, the assessee or the Commissioner, as the case may be, in the case of an application under sub-section (1), or the assessee in the case of an application under sub-section (2), may, within ninety days from the date on which he is served with a notice of refusal, apply to the High Court and the High Court may, if it is not satisfied of the correctness of the decision, require the Appellate Tribunal or the Commissioner, as the case may be, to state the case and to refer it and on receipt of any such requisition the Appellate Tribunal or the Commissioner, as the case may be, shall state the case and refer it accordingly.
