Section 63 in The Bengal Agricultural Income-Tax Act, 1944
63. [ Reference to High Court by Appellate Tribunal or Commissioner. - [Section 63 substituted by W.B. Act 22 of 1977.]
(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].(2)Within sixty days of the date on which an assessee is served with a notice of an order under section 37, enhancing an assessment or otherwise prejudicial to him, he may, by application, accompanied by a fee of fifty rupees, require the Commissioner to refer to the High Court any question of law arising out of such order, and the Commissioner shall, within ninety days of the receipt of such application, draw up a statement of the case and refer it with his opinion thereon to the High Court:Provided that if, in the exercise of the powers under sub-section (3), the Appellate Tribunal or the Commissioner, as the case may be, refuses to state the case required by the assessee to state, the assessee 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 shall be refunded.(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.(4)If on any application being made under sub-section (1) or subsection (2) the Appellate Tribunal or the Commissioner, as the case may be, rejects it on the ground that it is time-barred, the assessee or the Commissioner, as the case may be, in the case of an application under sub-section (1) and the assessee in the case of an application under sub-section (2), may, within sixty days from the date on which he is served with a notice of the rejection, apply to the High Court and the High Court, if it is not satisfied of the correctness of the decision, may require the Appellate Tribunal or the Commissioner, as the case may be, to treat the application as made within the time allowed under sub-section (1) or subsection (2), as the case may be.(5)If the High Court is not satisfied that the statements in a case referred under this section are sufficient to enable it to determine the question raised thereby, the Court may refer the case back to the Appellate Tribunal or the Commissioner, as the case may be, to make such additions thereto or alterations therein as the Court may direct in that behalf.(6)The High Court upon the hearing of any such case shall decide the questions of law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and shall send a copy of that judgment under the seal of the Court and the signature of the Registrar to the Appellate Tribunal or the Commissioner, as the case may be, for passing such orders as are necessary to dispose of the case conformably to such judgment.(7)Where a reference is made to the High Court, the costs shall be in the discretion of the Court.(8)Notwithstanding that a reference has been made under this section to the High Court, agricultural income-tax shall be payable in accordance with the assessment made in the case:Provided that if the amount of assessment is reduced as a result of such reference, the amount overpaid shall be refunded with such interest as the Commissioner may allow unless the High Court on intimation given by the Commissioner within thirty days of the receipt of the result of such reference that the Commissioner intends to ask for leave to appeal to the Supreme Court, makes an order authorising the Commissioner to postpone payment of such refund until the disposal of the appeal to the Supreme Court.(9)Section 5 of the Limitation Act, 1963, shall apply to an application to the Appellate Tribunal under sub-section (1) or to the High Court under sub-section (3) or sub-section (4).(10)When any person defaults to pay the costs ordered by the High Court, the Agricultural Income-tax Officer concerned may apply, for the realisation of the amount, to the District Court within whose jurisdiction the assessee ordinarily resides and such Court shall, on receipt of the Agricultural Income-tax Officers application, execute the order as if it were its own decree.
