Section 14B(2) in Bihar Entertainments Tax Act, 1948
(2)If, for reasons to be recorded in writing the Tribunal refuses to make such reference, the applicant may, within fortyfive days of such order, either-(a)withdraw his application (and if the applicant who does so, is an assessee the fee paid by him shall be refunded); or(b)apply to the High Court against such refusal.
