Section 9D(1) in The Bihar Electricity Duty Act, 1948
(1)Within ninety days from passing by the Tribunal of any order under Section 9A, the assessee in respect of whom passing the order has been passed, or the Commissioner, may, by application in writing, together with a fee of one hundred rupees, where such application is made by the assesee, require the tribunal to refer to the High Court any question of law arising out of such order.
