Section 503 in Rules of the High Court of Judicature for Rajasthan, 1952
503. Application under [section 66(2)] [Indian Income Tax 1922 repealed by Act No. 43 of 1961. Sections 66(2) (3) and 33(4) of the old Act analogous to sections 256, 254 respectively of the new Act.] of the Indian Income-tax Act, 1922.
(1)An application under sub-section (2) of section 66 of the Act shall state in precise language the question of law upon which the Appellate Tribunal is required to make a reference to the court and contain a concise statement of the material facts out of which it arises. The application shall be accompanied by copies of (a) the order of the Appellate Tribunal refusing to state the case, (b) the order of the Appellate Tribunal under sub-section (4) of section 33* of the Act, (c) the order of the Appellate Assistant Commissioner and (d) the order of the Income-tax Officer.(2)Application under section 66(3) of the Act. - An application under sub-section (3) of the Act shall be accompanied by a copy of the order of the Appellate Tribunal rejecting the application made under subsection (1) on the ground that it is time-barred.(3)Affidavit - An application under sub-rule (1) or (2) shall, where the circumstances so require, be also accompanied by an affidavit.
