(1)Within sixty days from the date of receipt of the copy of an order of the Tribunal under Sub-section (3) of Section 15 affecting any liability of any stockist to pay tax, penalty or interest under this Act, such stockist or, as the case may, the State Government may, by application in writing accompanied, when the applicant is other than the State Government, with a fee of one hundred rupees 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, the Tribunal refuses to make such reference, the applicant may, within thirty days of such refusal, either -(a)withdraw his application (and if he does so, the fees paid shall be refunded), or(b)apply to the High Court against such refusal.(3)If,upon the receipt of an application under clause (b) of Sub-section (2) the High Court is not satisfied as to the correctness of the decision of the Tribunal, it may require the Tribunal to state the case and refer the same to the High Court and, on receipt of such requisition, the Tribunal shall state the case and refer the same accordingly.(4)If the High Court is not satisfied that the statement in a case referred to it 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 alternations therein as the High 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 judgement thereon containing the grounds on which such decision is founded, and shall send to the Tribunal a copy of such judgement under the seal of the High Court and the signature of the Registrar, and the Tribunal shall dispose of the case accordingly.(6)The payment of the amount, if any, of luxury tax, penalty and interest 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 inconsequence thereof, but if such amount is reduced as a result of a such reference, the excess luxury tax, penalty or interest paid shall be refunded in accordance with the provisions of Section 10.
