Section 55(1) in The Chhattisgarh Value Added Tax Act, 2005
(1)Within sixty days from the date of communication by the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] of any order to as dealer or to the Commissioner under Section 48 or Section 49 or Section 56 the dealer or the Commissioner may, by application in writing accompanied, where the application is made by a dealer by a fee of one hundred rupees, require the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] to refer to High Court any question of law arising out of such order and where the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] decides to make a reference to the High Court, it shall draw up statement of the case and refer it accordingly.
