(1)Within 60 days from the passing of an order under section 20 or 21 by Tribunal affecting any liability of any dealer to pay tax under this Act, such dealer or the Commissioner may, by application in writing accompanied by a fee of one hundered rupees in case the application is made by a dealer require, the Tribunal to refer to the High Court any question of law arising out of such order.(2)If for reasons to be recorded in writing, the Tribunal refuses to make such reference, the applicant may, within 30 days of such refusal either -(a)withdraw his application (and if he does so, the fee paid shall be refunded); or(b)apply to the High Court against such refusal.(3)If upon the receipts of an application under clause (b) of sub-section (2), the High Court is not satisfied of the correctness of the Tribunal's decision it may require the Tribunal to state the case and refer it, and on the receipt of such requisition, the Tribunal shall state and refer the case accordingly.(4)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, it may refer the case back to the Tribunal to make such additions thereto or alterations therein as the court may direct in that behalf.(5)The High Court upon the hearing of any such case shall decide the question of law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded and shall send to the Tribunal, a copy of such judgment under the seal of the court and the signature of the Registrar, and the Tribunal shall dispose of the case accordingly.(6)Where a reference is made to the High Court under this section, the cost (including the disposal of the fee) shall be the discretion of the court.(7)The payment of the amount, if any, of the tax due in accordance with the order of the Tribunal in respect of which an application has been made under sub-section (1), shall not be stayed pending the disposal of such application or any reference made in consequence thereof, but if such amount is reduced as the result of such reference, the excess tax paid shall be refunded in accordance with the provisions of section 12.
