Section 63(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)The assessee or the Commissioner may, within sixty days of the date upon which he is served with a notice of an order under subsection (5) of section 36, by application in the prescribed form, accompanied, when the application is made by the assessee, by a fee of fifty rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and the Appellate Tribunal shall, within ninety days of the receipt of such application, draw up a statement of the case and refer it to the High Court].
