Section 33(1) in Himachal Pradesh General Sales Tax Act, 1968
(1)Within 60 days from the passing of an order under section [30 or 31] [Substituted for the figure '31' vide Act No. 15 of 1987 (Sec. 9).] by the Financial Commissioner, 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 hundred rupees in case the application is made by dealer, require the Financial Commissioner to refer to the High Court any question of law arising out of such order.
